Refund claim of service tax - validity of period of limitation ...

Debate Over Six-Month Limitation on Service Tax Refunds and Constitutionality of Finance Act's Section 103.

December 21, 2018

Case Laws Service Tax HC

Refund claim of service tax - validity of period of limitation of 6 months - exemption grated with retrospective effect - vires of Section 103 of the Finance Act, 1994 - Courts have often hold that period of limitation for claiming refund is mandatory - Cannot be extended further.

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Refund claim of service tax - validity of period of limitation ...

Debate Over Six-Month Limitation on Service Tax Refunds and Constitutionality of Finance Act's Section 103.

December 21, 2018

Case Laws Service Tax HC

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