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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Refund claim of amount paid under mistake of law - It is also ...


Appellant and builder dispute refund claim over mistaken payment; resolution required between contracting parties, not involving tax authority.

August 16, 2023

Case Laws     Service Tax     AT

Refund claim of amount paid under mistake of law - It is also noticed that it is a dispute between the appellant and the builder, two contracting parties. This dispute has to be resolved between two parties to the contract and no refund can be made treating the disputed amount as tax which was never paid to the exchequer. - AT

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