Refund of service tax due to retrospective exemption - period of ...

Service Tax

August 16, 2018

Refund of service tax due to retrospective exemption - period of limitation - the petitioner could not have as a matter of right claimed such exemption and/or even consequently the refund of the tax paid - Section 103 of the Finance Act, 2014 cannot be said to be discriminatory and/or violative of Article 14 of the Constitution of India.

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Refund of service tax due to retrospective exemption - period of ...

Service Tax

August 16, 2018

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