Refund of service tax - Period of limitation - Invoice Raised in ...

Case Laws Service Tax

December 16, 2022

Refund of service tax - Period of limitation - Invoice Raised in service tax paid prior to introduction of GST - Service was not complete and GST was paid after completion of services post intorduction of GST w.e.f. 1.7.2017 - Section 11B of erstwhile Central Excise Act has wrongly been invoked by the Commissioner (Appeals) - Refund allowed - AT

View Source

← Previous Next →

Refund of service tax - Period of limitation - Invoice Raised in ...

Case Laws Service Tax

December 16, 2022

You may also like:

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 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 claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

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...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

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...

Demand of Service Tax - Photography services - Extended period of Limitation - If the assessee was clearly aware that they had to pay service tax, they could have billed...

Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended...

CENVAT Credit - duty paying invoices - supplementary invoices - It is observed that neither the SCN nor the impugned Order-in-Original dated 04.12.2017 alleges that the...

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because...

Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

Refund of the service tax - Double payment of service tax - appellant have made first payment when there was no liability for them to pay - Period of limitation not...

Refund of the service tax paid - Period of limitation - They have filed the refund claim well in time with KMDA with whom they paid the service tax. As the Notification...

Quick Updates: