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Service Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Refund Claim u/s 104 of the Finance Act, 2017 - retrospective ...

Case Laws     Service Tax

July 25, 2019

Refund Claim u/s 104 of the Finance Act, 2017 - retrospective exemption - The time-limit prescribed u/s 104 (3) is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full. - refund to be allowed if the refund application is within the time-limit prescribed u/s 11B and not otherwise

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