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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Refund of tax paid by sub-contractor - Since both the parties ...


Duplicate Service Tax Paid by Both Parties in Subcontracting Arrangement; Government Must Refund Overpayment.

August 1, 2018

Case Laws     Service Tax     AT

Refund of tax paid by sub-contractor - Since both the parties had discharged the service tax liability for the some work, tax amount paid twice, cannot be retained by the Government, as the legitimate due; and on claim of one tax as refund by either of the person, the same should have been refunded.

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