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Service Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Refund/rebate of service tax - payment of service tax on the ...


Duty Free Shops Entitled to Service Tax Refund on Rented Properties Without Technical Objections or Time Limits.

April 17, 2023

Case Laws     Service Tax     SC

Refund/rebate of service tax - payment of service tax on the renting of immovable property of the concerned Duty Free Shops - if any tax is levied, the same cannot be retained and the Duty Free Shops would be entitled for refund of the same without raising any technical objection including that of limitation. - SC

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