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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Refund of service tax paid - chit fund business - There is a ...


Chit fund business denied service tax refund due to four-year delay in claim filing; no interest for late action.

August 7, 2021

Case Laws     Service Tax     AT

Refund of service tax paid - chit fund business - There is a clear four-year delay in filing the refund claim - the appellant cannot take advantage of its own mistake of filing a delayed refund claim and thus cannot claim the interest for that delayed period during which time it slept over its rights. - AT

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