Refund claim - appellant, by mistake paid service tax in respect ...

Appellant's Service Tax Refund Claim Denied Due to Late Filing Beyond Limitation Period for Free Warranty Services.

October 21, 2012

Case Laws Service Tax AT

Refund claim - appellant, by mistake paid service tax in respect of free services undertaken during the warranty period - claim beyond the limitation period stands rejected - AT

View Source

← Previous Next →

Refund claim - appellant, by mistake paid service tax in respect ...

Appellant's Service Tax Refund Claim Denied Due to Late Filing Beyond Limitation Period for Free Warranty Services.

October 21, 2012

Case Laws Service Tax AT

You may also like:

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the...

Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Refund of the service tax paid - Period of limitation - They have filed the refund claim well in time with KMDA with whom they paid the service tax. As the Notification...

Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Refund of Customs Duty - Period of limitation - the order of this Tribunal dated 03.03.2011 was challenged by the Revenue before the Hon’ble High Court and before the...

The case pertains to the refund claims of service tax paid under the Reverse Charge Mechanism (RCM) due to a misconception or mistake of law. The tribunal held that...

Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is...

Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Refund claim - time limitation - excess payment of service tax - rejection of refund claim as barred by limitation of time on the ground of delay in filing such...

Refund of pre-deposit - refund claim filed by the CHA is proper or otherwise - It is not the case that whether CHA is claiming the refund. Those are applications of...

Quick Updates: