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Service Tax - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Refund of service tax - tax was erroneously collected - the ...


Section 104(3) Finance Act: Refund Time Limit Directory, Section 11B Procedures Mandatory for Service Tax Refunds.

December 23, 2019

Case Laws     Service Tax     AT

Refund of service tax - tax was erroneously collected - the time-limit prescribed u/s 104(3) of the Finance Act, 2017 is only directory, but however, the time as well as the procedure prescribed under Section 11B applies in full.

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