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2017 (9) TMI 889 - AT - Service TaxRefund claim - reverse charge mechanism - whether the appellant is eligible for the refund of an amount along with interest paid by him on 31.03.2004 under reverse charge mechanism for the services rendered from goods transported for the period 16.11.1997 to 02.06.1998? - Held that: - since there is a retrospective amendment by Finance Act, 2003, tax liability which has been paid by the appellant is correctly done so and appropriated by the adjudicating authority and as well as first appellate authority and hence the question of refund does not arise - appeal dismissed - decided against appellant.
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