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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Refund of service tax - time limitation - Though it has been ...

Case Laws     Service Tax

January 5, 2020

Refund of service tax - time limitation - Though it has been recorded by the adjudicating authorities below that the Notification have to be strictly read and no alteration, addition and even deletion is permissible to the language therein, but still has ignored/ deleted such portion of the Notification, which simultaneously empowers the authorities to condone the delay, if any, is found.

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