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Service Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Refund of interest - demand held as time barred - even though ...

Service Tax

April 19, 2017

Refund of interest - demand held as time barred - even though the appellant paid the amount voluntarily prior to issuance of show cause notice, he has contested the demand - the appellant can claim refund of service tax as well as the interest thereon - AT

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  2. Interest paid on income-tax refund - though not conscious choice or voluntarily, the amount received towards statutory interest has to be subject to tax under the head...

  3. Rebate claim – refund claim was time barred - rebate claim was rightly rejected as time barred but the re-credit of duty paid in Cenvat account is not admissible - CGOVT

  4. Extended period of limitation - Even if extended period is held to be inapplicable then also the entire demand of Service tax will not be completely time barred - AT

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  7. Demand of interest on delayed payment of service tax - interest is liable to be paid under Section 75 of the Finance Act, 1994 and not barred by limitation - AT

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  9. Entitlement of interest on refund amount - relevant time for calculation of interest - In the present matter the time limit for payment of the refund amount to the...

  10. Refund claim - duty paid under protest - unjust enrichment - Time bar - benefit of ‘payment of duty under protest’ made by the manufacturer cannot be extended to the buyer - AT

 

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