Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Eligibility of refund

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Eligibility of refund
Query (Issue) Started By: - GANESH KANCHAN Dated:- 8-6-2009 Last Reply Date:- 9-6-2009 Service Tax
Got 1 Reply
Service Tax
Based on recent circular filed application .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for refund of tax paid on construction services for last 4 years. But the departmentis of the opinion that: a) Refund is limited to tax payment made during last one year. b) Refund is eligible for de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... velopers and not contractors though the services related to Construction of residential flats. Is the department right ? Reply By Dinesh Gupta: The Reply: The query involves is complex issue which is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to be determined by the courts that what is the nature of amount paid on construction of residential flats. If the nature is service tax, period of limitation of one year is application. But, if the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... same is merely an amount instead of tax, period of limitation under limitation statute would be applicable i.e. 3 years. The issue may involve further complexity such as the passing of burden or incid .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ence of service tax to the buyer or other person.
Discussion Forum - Knowledge Sharing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates