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SERVICE TAX REFUND UNDER SERVICE TAX

Service Tax - By: - Dr. Sanjiv Agarwal - Dated:- 24-11-2015 - Service Tax Refund as per Service Tax Rules, 1994 [Rule 6(3)] Where an assessee has paid service tax to the Central Government in respect of taxable service not provided by him, for any reason, the assessee may adjust the excess service tax so paid by him calculated on a pro rata basis against the service tax liability for the subsequent period, if the assessee has refunded the value of taxable service and the service tax thereon to t .....

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same was collected from customers and realization of that duty was not required to be paid due to eligibility of SSI exemption and assessee returned the duty so collected to customers by way of credit notes, it was held that assessee in such a case did not collect any duty from customers representing it as excess duty. Therefore, that amount was not liable to be recovered under Section 11B of Central Excise Act, 1944. Hence, it was held that unjust enrichment was not applicable. In CCE, Vadodar .....

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