TMI BlogRefund of Service tax paid on reverse charge mechanism which was otherwise not payable - Period of...Refund of Service tax paid on reverse charge mechanism which was otherwise not payable - Period of limitation - if on the pretext that since the amount of duty or service tax is not payable, Section 11B will not be applicable, any amount of refund arise only when it is not payable therefore, in any case Section 11B will not be applicable and become redundant which is not the intention of the legislators. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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