Refund - service tax was paid on advance receipt whereas no ...

Refund Claim for Service Tax on Advance Payment Not Governed by Section 11B of Central Excise Act 1944.

February 4, 2015

Case Laws Service Tax AT

Refund - service tax was paid on advance receipt whereas no services were provided - amounts paid by the Respondent cannot be termed as payment of duty but has to be considered as a ‘deposit’ to which provisions of Section 11B of the Central Excise Act, 1944 will not be applicable - AT

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Refund - service tax was paid on advance receipt whereas no ...

Refund Claim for Service Tax on Advance Payment Not Governed by Section 11B of Central Excise Act 1944.

February 4, 2015

Case Laws Service Tax AT

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