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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Refund of service tax - application was filed beyond a period of ...


Refund Granted Despite Late Filing: Section 11-B of Excise Act Allows Refund for Mistaken Service Tax Payment Beyond One Year.

January 10, 2020

Case Laws     Service Tax     AT

Refund of service tax - application was filed beyond a period of one year from the date of payment of duty. - when service tax is not leviable, but it is deposited mistakenly by the Appellant, the provisions of section 11-B of the Excise Act relating to limitation would not be applicable

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