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Service Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Condonation of delay in filing refund application - refund of ...


Authority Urged to Consider Delay Condonation for SEZ Unit's Service Tax Refund Due to Lack of Time Limit.

October 11, 2018

Case Laws     Service Tax     AT

Condonation of delay in filing refund application - refund of service tax - SEZ Unit - There is no limit laid down in the said clause during the relevant period. In the case in hand, the adjudicating authority should have exercised this power granted to him for condoning the delay by appreciating the factual matrix in a broader perspective

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