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Service Tax - Highlights / Catch Notes

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Refund of service tax - amount have been deposited by mistake - ...


Appellant Granted Service Tax Refund for Mistaken Deposit on Housing Construction Project; Evidence Verified via Form 26AS and Bills.

October 13, 2022

Case Laws     Service Tax     AT

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 deduction of service tax out of amount paid to the appellant. Further, the total tax deposited by the appellant and also deducted by the Housing Board is far more and more than the refund claim and that the appellant had claimed refund only in respect of tax deposited on construction of individual houses and corresponding tax deducted by the Housing Board on such construction - refund allowed - AT

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