Refund of service tax paid wrongly under the category of renting ...

Case Laws     Service Tax

December 21, 2018

Refund of service tax paid wrongly under the category of renting of immovable property - A tax wrongly realized or paid on in excess of what is permissible in law, is a realization made outside the provisions of the Act. - Period of limitation u/s 11B of the Central Excise Act, not applicable in this case.

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