Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights October 2021 Year 2021 This

Refund of service tax - double payment of service tax was made - ...

Service Tax

October 8, 2021

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired - The refund claims rejected as time barred in these cases cannot be sustained - Refund allowed - AT

View Source

 


 

You may also like:

  1. Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not...

  2. 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...

  3. 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 -...

  4. Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

  5. 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 -...

  6. Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

  7. Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

  8. Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit...

  9. 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...

  10. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

  11. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

  12. Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

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

  14. 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...

  15. Error in payment of service tax - service tax registration number of another unit used wrongly - merely because the service tax paid under different registration but by...

 

Quick Updates:Latest Updates