Seeking service tax refund for payment of VAT liability - he ...
Petitioner Denied Refund or Adjustment of Service Tax Against VAT Demand Following Supreme Court Ruling.
November 24, 2023
Case Laws Service Tax HC
Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never challenged the authority of the Service Tax Authorities - It is only at a belated stage when the VAT authorities raised a demand on the basis of the law as decided by the Apex Court that the petitioner, for the first time, raises a claim for refund of the service tax paid or seeks payment of the VAT demanded by the Service Tax Authorities - Demand of the petitioner cannot be accepted - HC
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