Home Highlights January 2024 Year 2024 This

You may also like:

1. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

2. Self Adjustment of excess service tax paid with the service tax liabilities for subsequent period - Service tax amount paid at higher rate for the service tax...

3. Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

4. Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

5. Suo moto adjustment of excess service tax paid for short paid service tax of subsequent year - Bar of limitation -self adjustment of excess tax allowed - AT

6. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

7. Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

8. Refund of excess paid service tax - The rejection of refund claim only on the ground that the issue of Service Tax liability on notional interest is pending is not...

9. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

10. Adjustment of excess paid service tax from the liability of another period - if the contention of the appellant is accepted that they have paid excess service tax in the...

11. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

12. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

13. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

14. Adjustment excess tax paid under Rule 6(3) - first service tax was paid but later adjusted on the ground that other party is liable to pay service tax - stay granted - AT

15. Set off the excess entry tax paid - After verifying the total entry tax paid by the petitioner, for each of the assessment years referred, and the sales tax paid or set...