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Service Tax - Highlights / Catch Notes

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

Case Laws     Service Tax

August 16, 2023

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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