Adjustment of excess paid service tax - assessee has not ...

Assessee eligible for service tax refund after overpayment; tax burden not transferred to customer. Demand set aside.

November 29, 2019

Case Laws Service Tax AT

Adjustment of excess paid service tax - assessee has not collected service tax from the customer and therefore not passed on the tax burden to another. This being the case, the appellant would be otherwise eligible for refund. The provision for adjustment is to avoid the hassles of refund - Demand set aside.

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Adjustment of excess paid service tax - assessee has not ...

Assessee eligible for service tax refund after overpayment; tax burden not transferred to customer. Demand set aside.

November 29, 2019

Case Laws Service Tax AT

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