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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund of service tax paid on Construction of complex service ...

Service Tax

June 30, 2016

Refund of service tax paid on Construction of complex service wrongly - even if service has been paid under the mistake of law, the period of limitation of one year is applicable - AT

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  1. Refund claim - appellant, by mistake paid service tax in respect of free services undertaken during the warranty period - claim beyond the limitation period stands rejected - AT

  2. Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.

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

  4. Refund claim of amount of cenvat credit reversed wrongly - when the amounts were paid by the appellant and appellant cannot claim a mistake on his part - AT

  5. Even if sales tax is wrongly remitted and paid that would not absolve assessee from of payment of service tax, if otherwise there is a liability to pay the same

  6. Even if sales tax is wrongly remitted and paid that would not absolve assessee from of payment of service tax, if otherwise there is a liability to pay the same

  7. Refund claim made by the recipient of services - service tax was paid wrongly by the service provider - refund allowed - AT

  8. Refund of the Service Tax - Tax was paid under mistake of law - change in tax regime - the Service Tax paid under mistake of law has to be refunded irrespective of the...

  9. Refund of excess paid service tax - reverse charge mechanism - the refund claim beyond the period of limitation provided under law is totally barred by limitation. Even...

  10. Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

 

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