The CESTAT ruled that refund claims for service tax paid on ...

Service Tax Refund on Mobilization Advances for Unrendered Services Not Subject to Section 11B Limitation Period

March 27, 2025

Case Laws Service Tax AT

The CESTAT ruled that refund claims for service tax paid on mobilization advances for services never rendered are not subject to the limitation period under section 11B of the Central Excise Act, 1944. Unlike excise duty, which becomes payable upon goods clearance, service tax liability arises only when a taxable service is actually rendered and consideration transferred. Since no taxable service existed in this case, the payment constituted a deposit made under mistaken belief rather than tax collected. The Tribunal distinguished this from tax payments requiring section 11B scrutiny, restoring the original refund sanction granted by the lower authority. Appeal allowed.

View Source

← Previous Next →

The CESTAT ruled that refund claims for service tax paid on ...

Service Tax Refund on Mobilization Advances for Unrendered Services Not Subject to Section 11B Limitation Period

March 27, 2025

Case Laws Service Tax AT

You may also like:

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 Service Tax amount - Period of limitation - advance amount returned/ refunded to the buyer - Once the buyer cancelled the booking and the consideration for...

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 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...

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 paid - Chit Fund Foreman Service - refund claimed as no service tax was chargeable - There has been a delay of more than two years - refund cannot be allowed.

Demand of service tax - they are liable to pay the Service Tax on the amount collected by them as an advance prior to introduction of Service Tax liability on said services - AT

Mobilization advances - the demand of service tax on advances received is unsustainable when asessee has paid service tax on the total value of services periodically...

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount...

Adjustment of advance of service tax was paid but had not been shown in the ST-3 Return as advances and not been adjusted subsequently - Under Rule 6 of the Service Tax...

Refund of amounts paid as Service Tax - r In view of the admitted fact that the services rendered by the assessee satisfy all conditions of Rule 6A of the Service Tax...

Quick Updates: