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Service Tax - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

Refund of service tax - time limitation - refund sought on the ...


Refund Denied: Service Tax Correctly Paid u/s 68 for April-June 2017 Transactions Despite GST Payment.

February 3, 2020

Case Laws     Service Tax     AT

Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was paid on the basis of self-assessment and declaration in their ST 3 Returns for the period April to June 2017, the Service Tax was paid correctly for the services which were provided during the period April to June 2017 as per Section 68 of the Act - No refund.

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