Refund of service tax - unjust enrichment - deposit by mistake ...

Refund Granted for Erroneous Service Tax Deposit on Residential Construction; Initial Rejection Overturned by Appeal.

July 13, 2023

Case Laws Service Tax AT

Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the application on the ground which was not the part of Show Cause notice - Further, the Commissioner (Appeals) observed that the appellant may have taken the CENVAT credit and utilized the same for output services. The inference is based on conjectures and not on facts. - Refund allowed - AT

View Source

← Previous Next →

Refund of service tax - unjust enrichment - deposit by mistake ...

Refund Granted for Erroneous Service Tax Deposit on Residential Construction; Initial Rejection Overturned by Appeal.

July 13, 2023

Case Laws Service Tax AT

You may also like:

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...

Input service - Refund - service tax paid on construction services within factory premises - construction of the residential premises - credit denied - AT

The case involved a dispute regarding the classification of services provided by the appellant as Works Contract Service or Construction of Residential...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The...

Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the...

The definition of residential complex excludes from service tax levy, a complex constructed by directly engaging a person for design and planning, where the construction...

Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under...

Construction of complex services - the appellant had constructed independent buildings having one residential unit only. Thus, even if the appellant had constructed more...

Classification of services - composite supply or not - services by way of construction of residential property is supplied along with the supply of 'other services' -...

Interest on delayed refund of pre-deposit - Relevant date for calculation of refund - The adjudicating authority is directed to grant interest from the date of deposit...

Levy of service tax - construction service or not - construction of Paryatak Bhavan - It is, therefore, clear from the aforesaid judgment of the Supreme Court in Larsen...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

Refund of Service Tax - construction services provided by them to Haryana Housing Board - Haryana Housing Board has also filed refund claim which was entertained by the...

Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

Quick Updates: