Refund - service tax was paid on advance receipt whereas no ...

Service Tax

February 4, 2015

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

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Refund - service tax was paid on advance receipt whereas no ...

Service Tax

February 4, 2015

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