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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Refund - period of limitation - retrospective exemption on all ...


Refund Claim for Electricity Service Tax Not Barred by Time; Retrospective Exemption Applies Under Notification No. 45/2010-ST.

July 28, 2016

Case Laws     Service Tax     AT

Refund - period of limitation - retrospective exemption on all taxable services relating to Transmission and Distribution of Electricity - Refund is not hit by infirmities of time bar and cannot also be rejected on the ground that the Notification No. 45/2010-ST is not applicable to the appellant - AT

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