Refund of erroneously paid service tax - during the relevant ...

Assessee's Refund Claim Approved for Erroneous Service Tax Payment; Self-Assessment Not Equivalent to Official Assessment u/s 73.

March 7, 2020

Case Laws Service Tax AT

Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. - AT

View Source

← Previous Next →

Refund of erroneously paid service tax - during the relevant ...

Assessee's Refund Claim Approved for Erroneous Service Tax Payment; Self-Assessment Not Equivalent to Official Assessment u/s 73.

March 7, 2020

Case Laws Service Tax AT

You may also like:

Refund of service tax - Unjust enrichment - Period of limitation - Tax paid on self assessment basis - Claim of refund without challenging the assessment, to claim the...

Non-granting interest u/s 244A on excess self-assessment tax from January 2017 to October 2017 was denied, citing the refund was less than 10% of the tax determined in...

Withdrawing the excess tax credit for advance tax and self-assessment tax - Rectification u/s 154 - The assessee has to furnish details of different payments of tax by...

Refund claim for service tax paid under reverse charge mechanism on transportation of raw material was rejected. The appellant had self-assessed and filed returns...

CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

Refund of Service tax paid - time limitation - The Appellate Tribunal examined the submissions and found that the appellant had self-assessed and paid service tax...

Refund of excise duty paid erroneously - When the appellant realized that he has paid excess duty thereafter he filed the refund application under Section 11B of the...

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...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

Refund claim - order of assessment in appeal not challenged - The Tribunal acknowledged the appellants' arguments regarding the contractual agreement and the price...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for...

Quick Updates: