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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Refund claim - time limitation - whether the refund of service ...


Service tax refund claims under Notification No. 52/2001-ST inadmissible if filed beyond the one-year limitation period.

July 20, 2017

Case Laws     Service Tax     AT

Refund claim - time limitation - whether the refund of service tax in terms of N/N. 52/2001-ST dated 30-12-2011 in respect of service tax paid on the input service and used for export of service is admissible when it is filed beyond the limitation of one year as provided under said notification? - Held No

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