TMI BlogEligibility of refundX X X X Extracts X X X X X X X X Extracts X X X X ..... Eligibility of refund X X X X Extracts X X X X 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 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 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 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 X X X X Extracts X X X X ..... ence of service tax to the buyer or other person. X X X X Extracts X X X X X X X X Extracts X X X X
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