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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 re .....

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he person from whom it was received. (up to 1.4.2011) W.e.f. 1.4.2011. it has also been provided that when an invoice has been issued or a payment received for a service which is not subsequently provided, the assessee may take the credit of the serv .....

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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 .....

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a v. Apollo Tyres Ltd. 2012 (12) TMI 798 - CESTAT AHMEDABAD, where by mistake, duty was discharged in excess and seller has issued credit note to buyer for such excess duty, it was held that it could be said that burden of duty was not passed to any .....

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