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Service Tax - Highlights / Catch Notes

Home Highlights June 2017 Year 2017 This

Refund claim - nature of amount deposited at the instance of ...


Refund Claim Exempt from Limitation Period Due to Deposit Under Protest in Ongoing Litigation, Per Section 11B.

June 5, 2017

Case Laws     Service Tax     AT

Refund claim - nature of amount deposited at the instance of department - period of limitation - Since the litigation was going on therefore the amount deposited by the appellant will be deemed to be under protest and no limitation as prescribed under Section 11B will be applicable. - AT

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