Refund of amounts paid as Service Tax - r In view of the ...

High Court Grants Refund of Service Tax for Export Services u/r 6A; Limitation Grounds Invalid.

July 8, 2022

Case Laws Service Tax HC

Refund of amounts paid as Service Tax - r In view of the admitted fact that the services rendered by the assessee satisfy all conditions of Rule 6A of the Service Tax Rules, 1994 and the services provided by it are export services, it is entitled for refund of the tax. In view of authority in the case of Shiv Shanker Dal Mills, the refund cannot be denied on the ground of limitation - HC

View Source

← Previous Next →

Refund of amounts paid as Service Tax - r In view of the ...

High Court Grants Refund of Service Tax for Export Services u/r 6A; Limitation Grounds Invalid.

July 8, 2022

Case Laws Service Tax HC

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,...

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

Export of services or not - Reversal of Credit - The fundamental charge that the service recipients are ‘other establishments’ of service providers in terms of in terms...

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...

Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

Notification under rule 6A of Service Tax Rules - rebate of the duty paid on excisable inputs or service tax and cess paid on all input services used in providing ...

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 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...

The case involved determining whether services provided to overseas clients constituted export of services u/s Finance Act, 1994. The Tribunal held that services falling...

Refund of Service Tax erroneously paid - intermediary service or not - place of supply of services - The appellant is not said to be acting as an intermediary i.e., the...

Refund of Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...

The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

Refund of unutilized service tax paid - output services that are exported in terms of Rule 6A of the Service Tax Rules - Denial of refund on the ground that certain...

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...

Refund of service tax - export of service or not - Applying Rule 6A of Service Tax Rules, in the fact of the present case, the provider of service i.e. the appellant is...

Quick Updates: