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Service Tax - Highlights / Catch Notes

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Refund of Service Tax paid - time limitation - It is not the ...

July 15, 2023

Case Laws     Service Tax     AT

Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit does not apply. The relevant date for the purpose of this case, in which the appellant have voluntarily paid the short payment of service tax, is the date of payment of duty/ tax - Refund was rightly rejected - AT

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