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Service Tax - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Refund claim of excess service tax paid - when there is no ...

Service Tax

May 1, 2015

Refund claim of excess service tax paid - when there is no liability for the appellant to pay Service Tax, the provision of section 11(B) regarding period of limitation are not applicable - AT

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  4. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

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  6. Suo moto adjustment of excess service tax paid - excess payment is not in dispute and same has been adjusted for the future liability of Service Tax by the appellant - AT

  7. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

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  9. 100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand...

  10. Non adjustment of excess service tax paid with service tax liability in the subsequent period - in favour of assessee. - AT

 

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