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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Refund - relevant date - if the demand is dropped, the amount ...


Refund Limitation Period Starts from Adjudication Order Date, Not Deposit Date.

September 7, 2015

Case Laws     Service Tax     AT

Refund - relevant date - if the demand is dropped, the amount deposited has to be considered as pre-deposit or a deposit the limitation has to be accounted from the date of the adjudication order and not from the date of deposit of the amount - AT

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