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2018 (1) TMI 423 - AT - Service TaxRefund claim - rejection mainly on the ground of time bar - Held that: - The appellants’ claim that within six months from the date of payment of service tax to the service provider consequent to the raising of the invoices by the service provider, the refund claims were filed; the facts need to be verified - the claim of payment of service tax to the service provider on which refund was claimed also needs to be verified. Refund claim relating to telephone services installed in the premises - Held that: - The telephone services are used in receiving calls from outside and also used in calling outside number as a part of the communication in performance of its business - rejection of refund set aside. Appeal allowed by way of remand.
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