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Service Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Refund claim - whether the refund of rebate of the tax paid on ...


Tax Rebate Refund Claim: Court Rules Against Time-Barred Rejection Due to Lack of Specified Limit in Notification.

February 25, 2017

Case Laws     Service Tax     AT

Refund claim - whether the refund of rebate of the tax paid on input services is to be allowed to respondent or otherwise? - In the absence of any time limit in the notification, reliance on provisions of Section 11B to reject the refund claims as time barred seems to be incorrect. - AT

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