Refund claim - Applicability of time limitation on refund of ...

Refund Claim for Mistaken Service Tax Payment Not Limited by Section 11B Time Restrictions; Exemption Notification Irrelevant.

October 12, 2021

Case Laws Service Tax HC

Refund claim - Applicability of time limitation on refund of service tax - assessee paid service tax on the LPC inadvertently - Indisputably, the exemption notification is not under consideration. If the payment made by a mistaken notion does not come within the realm of `duty', Section 11B of the Act, 1944 would not be applicable. - HC

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Refund claim - Applicability of time limitation on refund of ...

Refund Claim for Mistaken Service Tax Payment Not Limited by Section 11B Time Restrictions; Exemption Notification Irrelevant.

October 12, 2021

Case Laws Service Tax HC

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