Refund claim - Club or Association Service - Marking of protest ...

Case Laws Service Tax

May 25, 2017

Refund claim - Club or Association Service - Marking of protest is a message to the department that there is a dispute in payment of tax. - In the present case, no such SCN has been issued and thereby the appellants have been deprived of their right to contest the demand - The amount paid thus becomes an amount paid by mistake - refund allowed - AT

View Source

← Previous Next →

Refund claim - Club or Association Service - Marking of protest ...

Case Laws Service Tax

May 25, 2017

You may also like:

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

Refund claim - Club or Association service -the incorporated association and its member being one and the same, the activities undertaken or the services provided by the...

Club or association services - services to its members - the levy of service tax on the service provided by a club to its members has been purported ultra-virus under...

Refund of unutilized CENVAT Credit - input services - Club and Association Services - the services in question were directly used by the service provider and credit was,...

The appellant paid service tax under protest and filed a refund claim, which was not barred by limitation. The Supreme Court in West Bengal vs Calcutta Club Limited held...

Levy of Service tax - Club or Association Services - The impugned order does not survive in the light of the decisions cited as the services rendered by the Club to its...

Refund of Service Tax - Club or Association Service - principles of Unjust Enrichment - The fact that the appellant has passed on the tax element to its service...

Refund claim - input services - export of services - The appellant is eligible to avail cenvat credits to get refunds on those services namely club and association, rent...

Time limitation rejected as appellant filed protest through letter despite not endorsing 'Under Protest' on Bills of Entry and TR-6 Challans. Appellant, a Customs...

Levy of Service Tax - Club and association services - appellant is an association of its members - Although the milk unions (district cooperative societies) and the...

Classification of services - Club or Association Membership Service or not? - services provided to independent customers and not the members - The activities carried out...

Club and Association service - in view of the decision of HC where the levy was declared ultra vires, we hold that there are no operative legislative provisions of the...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Quick Updates: