Demand of amount collected in the name of service tax - ...

Section 11D(1) Service Tax applies only to those liable for duty, collecting excess tax post-May 16, 2005.

September 20, 2018

Case Laws Service Tax AT

Demand of amount collected in the name of service tax - Sub-section (1) of 11D will apply only to the person who is “liable to pay duty” and where the person has collected any amount in excess. - when the assessee would not come under the ambit of service tax prior to 16.05.2005, Section 11D(1) would not be applicable.

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Demand of amount collected in the name of service tax - ...

Section 11D(1) Service Tax applies only to those liable for duty, collecting excess tax post-May 16, 2005.

September 20, 2018

Case Laws Service Tax AT

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If the assessee has collected excess excise duty, then it is bound to deposit such excess amount in view of the provisions of Section 11D of the Central Excise Act - HC

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