The High Court addressed the issue of refund of service tax paid ...

Refund of service tax clarified: Pay attention to time limits! Service tax paid before 2015 amendment can be refunded.

Case Laws Service Tax

June 19, 2024

The High Court addressed the issue of refund of service tax paid in relation to subscription of a chit fund. It was held that the petitioner paid the tax upon demand by tax authorities, not due to a mistake of law. The 2015 amendment to the Finance Act was deemed substantive, not clarificatory, with prospective effect. Refunds for taxes paid before the amendment were permissible within the extended one-year limitation period from the judgment date. The court dismissed the petition, noting the petitioner's failure to apply within the extended time limit set by the court.

View Source

← Previous Next →

The High Court addressed the issue of refund of service tax paid ...

Refund of service tax clarified: Pay attention to time limits! Service tax paid before 2015 amendment can be refunded.

Case Laws Service Tax

June 19, 2024

You may also like:

Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit...

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 -...

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...

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...

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...

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

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

Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

CENVAT Credit - input services - Irrespective of the person whether it is service recipient or service provider is liable to pay the service tax but so long the service...

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 -...

Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

Refusal to honour the liability of paying the service tax (on the part of LIC) - Renting of immovable property to LIC - It is to be borne in mind that the LIC being an...

Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the...

Refund of the service tax paid - Period of limitation - They have filed the refund claim well in time with KMDA with whom they paid the service tax. As the Notification...

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

Quick Updates: