Refund of service tax paid - payment of tax due to mistake in ...

Service Tax

May 20, 2022

Refund of service tax paid - payment of tax due to mistake in facts or of law - period of limitation - The law with respect to the deposits being made by the assessee due to mistake either of the fact or of law is no more res integra to the effect that section 11B of Central Excise Act is not applicable to such deposits. Time bar of said section cannot be invoked while refunding the amount of deposit. - AT

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Refund of service tax paid - payment of tax due to mistake in ...

Service Tax

May 20, 2022

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