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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Refund of interest - demand held as time barred - even though ...


Refund Claim for Interest Time-Barred Despite Voluntary Payment Before Show Cause Notice; Appellant Entitled to Service Tax Refund.

April 19, 2017

Case Laws     Service Tax     AT

Refund of interest - demand held as time barred - even though the appellant paid the amount voluntarily prior to issuance of show cause notice, he has contested the demand - the appellant can claim refund of service tax as well as the interest thereon - AT

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