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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund - Period of limitation - Service tax paid on the output ...

Case Laws     Service Tax

June 10, 2016

Refund - Period of limitation - Service tax paid on the output service on which there was no levy - amount paid was without authority of law - Tribunal being a creature under the Central Excise/Customs Act cannot go beyond the statute and therefore cannot relax the time limitation provided under the statute - AT

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