Refund of Service Tax - amount was paid under protest or not - ...

Case Laws Service Tax

September 9, 2022

Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed as refund was not paid in accordance with law and hence, the same would partake the character of an amount being paid under protest or the same being paid by mistake, which aspect has been considered in the above ruling of the Hon’ble jurisdictional High Court. - AT

View Source

← Previous Next →

Refund of Service Tax - amount was paid under protest or not - ...

Case Laws Service Tax

September 9, 2022

You may also like:

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

The CESTAT Allahabad Appellate Tribunal ruled in a case involving the demand of service tax for services rendered by a non-resident from a country outside India related...

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 -...

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

The period of limitation of one year does not apply when the amount claimed as refund has been paid under protest. Section 27 of the Customs Act, 1962, only recognizes...

Refund of service tax - amount have been deposited by mistake - Form 26AS, VAT-41, copies of challans and copies of running bills prepared by the Housing Board showing...

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 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...

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

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

Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

The appellant paid service tax under protest and filed a refund claim, which was not barred by limitation. The Supreme Court in West Bengal vs Calcutta Club Limited held...

Refund of service tax paid on such vacant land - unjust enrichment - it is clear evidence that the incidence of the service tax paid by the appellant has been passed on...

Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

Quick Updates: