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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Refund of Service Tax - Time Limitation - reverse charge ...


CESTAT Clarifies Service Tax Refund Rules Under Reverse Charge; Stresses Strict Interpretation of Exemption Notifications.

March 18, 2020

Case Laws     Service Tax     HC

Refund of Service Tax - Time Limitation - reverse charge mechanism - The CESTAT has passed a laconic, well-reasoned and thorough order - It is trite, that while interpreting exemption notifications, such notifications have to be interpreted, stricto sensu. - HC

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