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Service Tax - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Refund claim - excess deposit of service tax - In absence of any ...


Service Tax Refund Denied Due to Late Filing Beyond One-Year Limit; No Authority to Condone Delays.

May 11, 2017

Case Laws     Service Tax     AT

Refund claim - excess deposit of service tax - In absence of any specific power conferred under the statue empowering the authorities to condone the delay in late submission of refund application, the refund claim filed beyond the period of one year from the date of payment of service tax will be clearly barred by limitation of time - AT

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