Refund of service tax due to retrospective exemption - period of ...

Court Upholds Limitation on Retrospective Tax Refunds; Section 103 of Finance Act, 2014 Not Discriminatory Under Article 14.

August 16, 2018

Case Laws Service Tax HC

Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even consequently the refund of the tax paid - Section 103 of the Finance Act, 2014 cannot be said to be discriminatory and/or violative of Article 14 of the Constitution of India.

View Source

← Previous Next →

Refund of service tax due to retrospective exemption - period of ...

Court Upholds Limitation on Retrospective Tax Refunds; Section 103 of Finance Act, 2014 Not Discriminatory Under Article 14.

August 16, 2018

Case Laws Service Tax HC

You may also like:

The High Court addressed the issue of Tax Deducted at Source u/s 195 and addition u/s 40(a)(ia) for payments made to non-residents. The court examined the scope of...

Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

The Rajasthan High Court examined the validity of revision proceedings u/s 263 concerning the period of limitation. The issue was whether the period of limitation for...

The High Court considered a case involving the effect of a retrospective amendment in Section 50 of the CGST Act, 2017 by the Finance Act, 2021. The petition was...

HC invalidated the retrospective cancellation of GST registration due to procedural deficiencies in the show cause notice (SCN). The original SCN failed to disclose the...

The High Court upheld the constitutional validity of the Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 (Local Body Tax or Entry Tax Act),...

The HC quashed orders reversing ITC claims based on time limitations, following its precedent in W.P.Nos.25081 of 2023. The court determined that the retrospective...

Acquittal of charge u/s 276CC - respondent has failed to comply with the provisions contained u/s 139(1) and he has submitted the income tax returns after a delay of 28...

The Supreme Court considered the Condonation of Delay in filing an appeal for compensation enhancement, analyzing the applicability of Limitation Act provisions. The...

The Income Tax Settlement Commission passed an order charging interest u/ss 234A, 234B, and 234C of the Income Tax Act. The petitioners challenged the order's...

Delhi High Court has upheld the constitutional validity of Service Tax on renting of immovable property with retrospective effect

Now, Delhi High Court has upheld the constitutional validity of Service Tax on renting of immovable property with retrospective effect.

Cancellation of GST registration of the petitioner with retrospective effect - Highlighting deficiencies in the show cause notice and the lack of reasons for the...

The case involved the taxability of health care services related to Stem Cell/Umbilical Cord Blood Banking. The issue was whether these services fell under the Negative...

The High Court dismissed the appeal against the cancellation of the petitioner's GST registration in Form GST REG-19 with effect from 01.05.2023, on the ground of time...

Quick Updates: