Refund claim of service tax paid on cancelled transactions - ...

Tribunal Orders Service Tax Refund for Canceled Transactions Under GST, Citing Precedent and Overturning Previous Rejection.

March 15, 2024

Case Laws Service Tax AT

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 - payment of service tax and GST on a transaction where no service was ultimately provided - Relying on precedent cases, the tribunal held that the appellant was entitled to a refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act due to the change in tax regime. - Consequently, the court set aside the impugned order and directed the Adjudicating Authority to grant the refund within a specified time frame along with interest.

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Refund claim of service tax paid on cancelled transactions - ...

Tribunal Orders Service Tax Refund for Canceled Transactions Under GST, Citing Precedent and Overturning Previous Rejection.

March 15, 2024

Case Laws Service Tax AT

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