Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Jurisdiction - Refund claim - Whether the ld. CESTAT was right ...


CESTAT Confirms Service Recipient Can File Refund Claims with Their Own Jurisdictional Authority for Service Tax Refunds.

August 24, 2018

Case Laws     Service Tax     HC

Jurisdiction - Refund claim - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid? - Held Yes

View Source

 


 

You may also like:

  1. Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the...

  2. Refund claim by the recipient of services - in absence of dispute regarding the classification of service by the service provider who has discharged the service tax...

  3. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

  4. Refund claim - the appellant in the capacity of recipient of service, can file refund application before the authorities having jurisdiction over the service recipient...

  5. Claim of refund claim by the recipient of services - service provider had paid the service tax wrongly - assessee who filed a refund claim was driven from one Officer to...

  6. Refund of duty paid - filing of refund claim before the wrong jurisdiction - if the adjudicating authority was of the view that the appellant has not filed refund claim...

  7. The appellant filed a refund claim for differential service tax paid on ocean freight during May 2017 and June 2017. The refund claim was rejected based on CBEC Circular...

  8. Refund claim - The decision of ITC Limited is not applicable to the present facts and circumstances of the case as at the time of filing of Bills of Entry, the appellant...

  9. The CESTAT dismissed the appellant's refund claim for service tax paid on 60% of the value of services rendered under reverse charge mechanism. The Tribunal held that...

  10. CESTAT ALLAHABAD held that refund claim for service tax under section 65 of Finance Act, 1994 was not time-barred as the relevant date for refund claim was the date of...

  11. Service tax refund claim filed beyond statutory limitation period cannot be entertained. Refund application must be filed within one year from relevant date as per...

  12. 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...

  13. Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

  14. Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the...

  15. Refund of service tax paid - delay in filing refund claim - time limitation - it is found that the appellant was confused in so far as they believed that the refund is...

 

Quick Updates:Latest Updates