Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Refund - Period of limitation - relevant date - Notification No. ...


Limitation Period for Refunds Requires Statutory Amendment, Notification No. 41/2012 ST Insufficient for Legal Imposition.

July 26, 2016

Case Laws     Service Tax     AT

Refund - Period of limitation - relevant date - Notification No. 41/2012 ST - The imposition of period of limitation, without statutory amendment, through a notification, therefore, cannot prevail - AT

View Source

 


 

You may also like:

  1. Denial of Refund claim – Availment of benefit of Notification No.41/07-ST & Notification no.17/09-ST – Computation of period of limitation for different periods and...

  2. Refund of CENVAT Credit - The appellants have claimed the refund in respect of the input service used in relation to export of finished goods, therefore, the refund is...

  3. Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or...

  4. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

  5. Refund claim under Notification No. 41/2007-ST dated 6.10.2007 was required to be filed within 60 days of a quarter during the relevant period - AT

  6. 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...

  7. Denial of refund claim - Notification No.41/07-ST - services used for export purposes - Refund was denied to the Appellant mainly on various procedural grounds - refund...

  8. Refund claim - appellant, a 100% EOU - refund claim of service tax paid by them, as per the provisions of Notification No. 41/2007-ST - Appeal by revenue against order...

  9. Foreign Exchange Management (Guarantees) (Amendment) Regulations, 2012 – Amendment in Regulations 2 And 4 - Notification

  10. Income Tax (Fifteenth Amendment) Rules, 2012 - Amendment in Rules 11U and 11UA - Notification

  11. FEMA (Foreign Exchange Derivative Contracts) (Amendment) Regulations, 2012 - Amendment in Schedule II - Notification

  12. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  13. Claim of rebate for service tax paid on specified services used for export of goods from July 2012 to December 2013. The rebate claims were rejected on grounds of...

  14. Service Tax (Third amendment) Rules, 2016 - Amendments in Half Yearly Return - Form ST-3 - Notification

  15. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

 

Quick Updates:Latest Updates