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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Refund claim – Appellant contends that payment of service tax ...

Service Tax

October 23, 2015

Refund claim – Appellant contends that payment of service tax was a mistake; the period of limitation would not apply – Authorities working under Central Excise law are bound by provision of limitation prescribed in terms of Section 11B of the Central Excise Act - AT

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  8. The limitation prescribed u/s 11B to be not applicable to refund claims for service tax paid under a mistake of law. - HC

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