Refund claim - service tax paid under protest under bonafide ...

Case Laws Service Tax

April 22, 2015

Refund claim - service tax paid under protest under bonafide belief that service tax is chargeable - concept of mutuality - Co-operative Society - collecting amounts from their members towards maintenance charges, parking charges, NOC Charges, antenna charges, water charges and electricity charges, etc. - Refund allowed - AT

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Refund claim - service tax paid under protest under bonafide ...

Case Laws Service Tax

April 22, 2015

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Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

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Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Imposition of penalty - service tax with interest paid before issuance of SCN - the bonafide belief that one is not liable to pay the tax has to be based on some facts...

Penalty u/s 78 - they were under bonafide belief that service provided from SEZ unit is not chargeable to Service Tax. Therefore the payment of Service Tax was escaped...

Non payment of service tax by the sob-contractor under a bonafide belief that main contractor has paid the service tax - Management, maintenance or repair service - stay...

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