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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Claim of Refund - period of limitation - Amount of service tax ...


Court Rules Union of India Must Refund Service Tax Paid in Error, Not Covered by Section 11B and Section 83.

June 10, 2016

Case Laws     Service Tax     HC

Claim of Refund - period of limitation - Amount of service tax deposited by mistake - if any amount is deposited by the assessee, the same cannot be retained by the Union of India under the one or other pretext when a service provider is not liable to make payment of the service tax and if any payment is made, it cannot be covered under Section 11B ibid to be read with Section 83 ibid - HC

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