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Service Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Refund of service tax paid on specified services - Notification ...


Section 93 Notification Can't Limit Service Tax Refunds Allowed by Central Excise Act.

September 3, 2012

Case Laws     Service Tax     AT

Refund of service tax paid on specified services - Notification issued under Section 93 of the Finance Act, 1994, or a condition incorporated in such a notification cannot put a bar on credit allowed or refund of unutilized credit allowed under the Rules made under a different enactment that is, the Central Excise Act, 1944 - AT

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