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Service Tax - Highlights / Catch Notes

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Section 11B is applicable for the purpose of computation of ...

Service Tax

Section 11B is applicable for the purpose of computation of one year period for filing the refund claim and for export of service, the "relevant date" for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of CCR will be the end of the quarter in which the FIRCs received. - AT

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  1. Refund of claim - Claim filed beyond period of 1 year - Export - Notification No. 17/2009 - all conditions are mandatory - refund claim filed beyond one year rejected - AT

  2. Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

  3. Refund of accumulated CENVAT Credit - time limitation - one year limitation as provided in Section 11B is applicable for claiming refund under Rule 5 of Cenvat Credit Rules.

  4. Refund of service tax paid under reverse charge mechanism - time limitation - refund claim has to be filed within one year from the relevant date - AT

  5. Refund / Rebate claim - export of services - Relevant date for filing refund in the case of export of service is in the date of receipt of payment of the exported service - AT

  6. Bar of limitation – Relevant date - Whether the limitation period prescribed under Section 11B would be applicable for cash refund under Rule 5 of the Cenvat Credit...

  7. Refund of unutilized Cenvat Credit - Relevant Date - Period of limitation - export of services - In the present case, the exports were made and refund claims filed...

  8. Refund claim - same duty paid twice - period of limitation u/s 11AB not applicable - refund allowed with interest even after one year - HC

  9. CE - refund claim was filed by the assessee even before the appeal filed by the Revenue was disposed of by the First Appellate Authority - period of limitation not applicable.

  10. Refund claim - MMTC not being government organization but only a corporation cannot become eligible for extended period of limitation of one year for filing refund claim

 

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