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Service Tax - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

If any amount is deposited during the proceedings of the demand ...


Refund Only If Case Favorable to Assessee; Deposit Date Not Relevant u/s 11B for Refund.

May 4, 2016

Case Laws     Service Tax     AT

If any amount is deposited during the proceedings of the demand case, refund shall arise only when the demand case is finally decided in favour of the assesse - in any case the date of deposit of service tax cannot be taken as relevant date in terms of Section 11B - AT

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