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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Cash Refund of amount remaining unutilized in Education Cess ...

Case Laws     Service Tax

January 7, 2020

Cash Refund of amount remaining unutilized in Education Cess (EC), Secondary & Higher Education Cess (SHEC) and Krishi Kalyan Cess (KKC) - restriction on Carry forward of credit pertains to EC, SHEC and KKC - transition to GST regime - there is no legal provision under which the assessee’s appeal could be entertained

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