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Service Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Denial of refund claim - payment of service tax which was not ...


Refund Denied Due to Limitation; Duty as Deposit Exempt from Section 11-B Time Limit in Central Excise Act.

September 23, 2015

Case Laws     Service Tax     AT

Denial of refund claim - payment of service tax which was not leviable - Bar of limitation - that duty paid but not statutorily leviable has to be considered as a deposit with the Govt. and time limit specified in Section 11-B of the Central Excise Act, 1944 will not be applicable - AT

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