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Service Tax - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

Refund in terms of notification No. 41/2007-ST - Period of ...


Refund Claim Period Set by Notification No. 41/2007-ST Is Final; Section 11B Cannot Extend It.

January 10, 2012

Case Laws     Service Tax     AT

Refund in terms of notification No. 41/2007-ST - Period of limitation - When a notification itself provides the period for claiming the exemption in terms of the said notification, such period cannot be extended by taking recourse to the provisions of section 11B.... - AT

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