Refund Claim for Service Tax on Advance Payment Not Governed by Section 11B of Central Excise Act 1944.

Refund - service tax was paid on advance receipt whereas no services were provided - amounts paid by the Respondent cannot be termed as payment of duty but has to be considered as a ‘deposit’ to which provisions of Section 11B of the Central Excise Act, 1944 will not be applicable - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X