Refund of service tax paid - Scope of Rule 5B of CCR - Since the ...

Case Laws Service Tax

August 11, 2018

Refund of service tax paid - Scope of Rule 5B of CCR - Since the respondent discharged the service tax liability in the capacity of recipient of service, Rule 5B should be equated with Rule 5 of the rules, for grant of refund of service tax paid on the taxable services.

View Source

← Previous Next →

Refund of service tax paid - Scope of Rule 5B of CCR - Since the ...

Case Laws Service Tax

August 11, 2018

You may also like:

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 -...

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...

Service tax liability cannot be imposed twice on the same transaction. The appellant, as a service recipient, was required to pay 75% of the service tax under the...

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...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

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...

Once a service is subjected to service tax, the same service cannot be taxed again, as it would amount to double taxation, which is impermissible. In this case, even...

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...

Refund claim by the recipient of services - in absence of dispute regarding the classification of service by the service provider who has discharged the service tax...

Levy of service tax - liability on activity of sub-contractor when main contractor has discharged the service tax liability - the appellant / sub-contractor is liable to...

Service Tax Liability - who is liable to discharge - service tax liability discharged through the agent is sufficient - AT

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

Liability of service recipient to pay (reimburse) service tax to the server provider - SC

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

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...

Quick Updates: