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Service Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Recovery of erroneous refund claim allowed earlier - Section ...


Erroneous Refund Recovery Requires Show Cause Notice as Per Section 73(1); No Action Without SCN Issuance.

June 17, 2015

Case Laws     Service Tax     AT

Recovery of erroneous refund claim allowed earlier - Section 73(1) specifically lays down the procedure and time period within which Show Cause Notice must be issued for recovery of erroneous refunds - no recovery without SCN - AT

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