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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of service tax paid - since the refund applications were ...


Court Confirms Timely Service Tax Refunds: Late Document Submission Doesn't Reset Application Date for Limitation Period.

July 13, 2018

Case Laws     Service Tax     AT

Refund of service tax paid - since the refund applications were filed by the appellant within the prescribed statutory time limit, documents in support of such claim submitted later-on should not be considered as the date of filing of fresh application for the purpose of consideration of the limitation period.

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