Refund of Advance Service tax paid - refund claimed on the ...

Refund Claim: Advance Service Tax Considered Deposit Due to Amalgamation; Rule 6(3) Applies, Not Section 11B.

September 10, 2020

Case Laws Service Tax AT

Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount loses the character of Service Tax, it could only be treated as a deposit, as held in innumerable precedents, which becomes an item for adjustment in terms of Rule 6 (3) ibid., since no service could ever be provided. Thus, the provisions of Rule 6 (3) would only apply and not the provisions of Section 11B ibid. - AT

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Refund of Advance Service tax paid - refund claimed on the ...

Refund Claim: Advance Service Tax Considered Deposit Due to Amalgamation; Rule 6(3) Applies, Not Section 11B.

September 10, 2020

Case Laws Service Tax AT

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