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Service Tax - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Refund of Service Tax amount - Period of limitation - advance ...


Refund of Service Tax Approved After Contract Cancellation and Refund, Extending Beyond Standard Limitation Period.

June 8, 2023

Case Laws     Service Tax     AT

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 service was returned, the service contract got terminated and once it is established that no service is provided, then refund of tax for such service become admissible. - Refund granted, even for the period beyond the normal period of limitation - AT

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