Interest not awarded on the amount of service tax refunded - ...

No Interest on Service Tax Refunds Due to Comprehensive Code in 1944 Act, Court Upholds Statutory Procedures.

January 8, 2024

Case Laws Service Tax HC

Interest not awarded on the amount of service tax refunded - Considering the fact that the Act of 1944 is a self-contained code, which provides a definite and systemic mechanism for the recovery of demand and the consequential refund thereof, this Court cannot issue directions dehors the law whilst disregarding the statutorily prescribed mechanism mandatorily required to be followed in cases of refund. - HC

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Interest not awarded on the amount of service tax refunded - ...

No Interest on Service Tax Refunds Due to Comprehensive Code in 1944 Act, Court Upholds Statutory Procedures.

January 8, 2024

Case Laws Service Tax HC

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