Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (5) TMI 603 - AT - Service TaxRefund application - GTA services - find from the record that appellants have paid the duty twice, thus they are entitled for the refund of the duty paid either on 8-12-2006 or in the year, 2005 through Cenvat account since tax is payable only once for the service received or provided one time under the Service Tax Act” - Admittedly the appellants have paid the duty twice and the denial of the credit would be unjust - Therefore, held that the refund application was filed on 8-1-2007 from the date of reversal on 8-12-2006 cannot be held to be barred by limitation.
|