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Service Tax - Highlights / Catch Notes

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Refund of service tax paid - amount paid under mistake of law - ...

Case Laws     Service Tax

March 18, 2023

Refund of service tax paid - amount paid under mistake of law - Period of limitation - The tenor of the jurisprudence on the subject indicates that the limitation prescribed under Section 11B is not applicable to a refund claim in a situation where the concerned tax was never payable by the assessee. - AT

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