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Service Tax - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

If a party files a refund claim on the ground that he had paid ...


Tax Refund Claims Allowed if Billed Amount Not Received; Verification Required for Sanctioning Refund.

January 18, 2014

Case Laws     Service Tax     AT

If a party files a refund claim on the ground that he had paid the tax on the basis of billed amount but the same had not been received, the refund can be sanctioned after verifying whether the amount has been received or not. - AT

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