Home Highlights May 2013 Year 2013 This

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1. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

2. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

3. Refund of input service Credit - transitional provision under Section 142(3) of Central Goods and Service Tax Act, 2017 read with Section 11-B of Central Excise Act,...

4. Refund of credit availed on the service tax paid on input services - The services having been exported, the service tax paid on the input services used for export of...

5. Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

6. Refund of Service Tax - principles of unjust enrichment - Since the appellant have paid service tax in the routine course and subsequently when the service tax was made...

7. Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

8. Refund of Advance Service tax paid - refund claimed on the ground that there was absolutely no service provided - service to self due to amalgamation - When the amount...

9. Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

10. Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

11. Refund of GST - services rendered abroad (export of services) - unjust enrichment - incidence of tax passed to the recipient company or not - burden to prove - GST does...

12. Refund of Cenvat credit - export of service - benefit was accrued in India - the place of provision of service will more appropriately be categorized under Rule 3 ibid...

13. Levy of Service tax - tolerating an act of electricity consumers - amount of late payment surcharge, meter rent and supervision charges received by the appellant from...

14. Cenvat credit of Service tax paid by the service provider is available to the service recipient under Rule 3 even if Job worker was exempt from payment of service tax - AT

15. Refund of amounts paid as Service Tax - r In view of the admitted fact that the services rendered by the assessee satisfy all conditions of Rule 6A of the Service Tax...