Refund claim for service tax paid on ocean freight not barred by ...

Ocean freight service tax refund allowed; time bar doesn't apply. Taxpayer victory despite revenue objections.

Case Laws Service Tax

September 13, 2024

Refund claim for service tax paid on ocean freight not barred by time limitation. Section 11B(5)(B)(ec) of Central Excise Act, 1994 made applicable to Finance Act, 1994 not applicable. Applicability of Section 142(3) of CGST Act, 2017. Refund application filed on 23.11.2020 pursuant to Gujarat High Court decision dated 06.09.2019. Supreme Court dismissed revenue's appeal on 01.09.2023, holding service tax levy not maintainable. Refund claim filed before 31.08.2024, within one year from relevant date. Section 142(3) of CGST Act, 2017 states only Section 11B(2) of Central Excise Act, 1944 to be considered for refund processing. Rejection of refund claim unsustainable. Appellant entitled to refund of service tax paid on ocean freight during disputed period. Impugned order set aside, appeal allowed.

View Source

← Previous Next →

Refund claim for service tax paid on ocean freight not barred by ...

Ocean freight service tax refund allowed; time bar doesn't apply. Taxpayer victory despite revenue objections.

Case Laws Service Tax

September 13, 2024

You may also like:

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...

CENVAT Credit - input service - non-payment of service tax on Ocean Freight - non-payment of service tax on Government Fees under RCM - The Appellate Tribunal considered...

Cash Refund of CENVAT Credit - Ocean Freight - Though the appellant have paid the Service Tax on Ocean freight on the instruction of audit, but no Show Cause Notice was...

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because...

Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the...

Refund of IGST - tax paid on Ocean Freight under the reverse charge mechanism - his Court held that the levy of the IGST under the RCM on the Ocean Freight for the...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Reverse charge mechanism - service tax on Ocean Frieght - who is liable to pay Service Tax - Even if it is assumed that service tax can be recovered from a third party...

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

The taxpayer, an IT/support services provider, received reimbursements from its associated enterprises (AEs) for the cost of providing such services. The tax authorities...

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 of ocean freight paid under protest - unconstitutional levy or not - The respondent's argument that refund claims based on unconstitutional levies should be...

CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

Refund of service tax on ocean freight under reverse charge mechanism - The tribunal noted that considering this ground would amount to assessing a new refund claim...

The petitioner's claim for refund of tax paid on reverse charge basis on ocean freight along with interest was rejected. The Court held that the Input Tax Credit availed...

Quick Updates: