Home Highlights October 2017 Year 2017 This

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1. Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

2. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

3. Refund claim - rejection on the ground of limitation, unjust enrichment - In the instance case service tax was liable to be paid at the relevant time and it is only...

4. Amendment of section 73 - Service Tax - The limitation period for recovery of service tax not levied or paid or short- levied or short paid or erroneously refunded, for...

5. Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

6. Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under...

7. Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an...

8. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

9. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

10. Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

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

12. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

13. Refund of service tax - retrospective exemption - rejection of refund on the ground of time limitation - Department was of the view that the refund claimed ought to have...

14. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

15. Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...