Refund of Service Tax based on decision of SC on other case - ST ...

Refund Claim Denied Due to Limitation u/s 11B(1); Supreme Court Decision Not Between Same Parties.

June 28, 2019

Case Laws Service Tax HC

Refund of Service Tax based on decision of SC on other case - ST on materials supplied free of cost - Limitation u/s 11B(1) of the Act - A plain reading of the provision contained in Clause (ec) of Explanation (B) to Section 11B of the Act would show that the “judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court” mentioned therein shall be in a case between the same parties - refund bar by limitation

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Refund of Service Tax based on decision of SC on other case - ST ...

Refund Claim Denied Due to Limitation u/s 11B(1); Supreme Court Decision Not Between Same Parties.

June 28, 2019

Case Laws Service Tax HC

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