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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Cash Refund of amount remaining unutilized in Education Cess ...


Debate on Cash Refunds for Unutilized Education Cess, SHEC, and KKC in GST Transition; Legal Provision Gaps Noted.

January 7, 2020

Case Laws     Service Tax     AT

Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward of credit pertains to EC, SHEC and KKC - transition to GST regime - there is no legal provision under which the assessee’s appeal could be entertained

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