Refund of Service Tax erroneously under Reverse Charge Mechanism ...

Refund of Service Tax Paid Under Reverse Charge Allowed; Treated as Deposit, Not Taxable per Section 265.

February 26, 2019

Case Laws Service Tax AT

Refund of Service Tax erroneously under Reverse Charge Mechanism - unjust enrichment - the service tax is supposed to be treated as deposit as there is no sanctioned behind it by the legislature in conformity to Section 265 of the constitution of India - refund allowed.

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Refund of Service Tax erroneously under Reverse Charge Mechanism ...

Refund of Service Tax Paid Under Reverse Charge Allowed; Treated as Deposit, Not Taxable per Section 265.

February 26, 2019

Case Laws Service Tax AT

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