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Service Tax - Highlights / Catch Notes

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Refund claim filed by legal heir of the proprietress - seeking ...

Case Laws     Service Tax

May 27, 2022

Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the amount due in terms of VCES - refund claim has been made in respect of the amounts deposited in terms of the VCES, and as per Section 109 of the Finance Act, 2019 no refund of the amounts paid under the said scheme will be refunded under any circumstances. - AT

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