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2020 (2) TMI 45 - AT - Service TaxRefund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions. - HELD THAT:- This tax liability was correctly paid and declared by them in their ST 3 Returns for the period April to June 2017. The said amount of Service Tax was paid through debit in their CENVAT credit at that time. GST Regime came into being w.e.f. 01.07.2017 and subsequently between September and November, the appellant raised Credit Notes and another four invoices and paid GST on the same. After paying the GST, the appellants are seeking refund of the Service Tax of ₹ 17,84,952/- which was paid during the period April to June 2017 on the ground that they have paid Service Tax and GST on the same four transactions. Further, when the Service Tax was paid on the basis of self-assessment and declaration in their ST 3 Returns for the period April to June 2017, the Service Tax was paid correctly for the services which were provided during the period April to June 2017 as per Section 68 of the Act. There is no infirmity in the impugned order which is upheld by dismissing the appeal of the appellant - decided against appellant.
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