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 May 2019 Year 2019 This

Recovery of refund already granted - Commissioner (appeals) had ...

Service Tax

May 18, 2019

Recovery of refund already granted - Commissioner (appeals) had set aside the refund order - the appellant not only received the refund but also gave it back to the customers. Both sides agree that in this particular case, there is no net loss to the exchequer or gain to the appellant.

View Source

 


 

You may also like:

  1. Classification of goods - coated paper of three varieties i.e. Coated Front, Coated Back and Coated front and back sides - CETH 4809 is a more specific entry for the...

  2. Levy of service tax on advances received from customers - The Revenue alleged that the advances were taxable, but the appellant argued otherwise, citing a lack of...

  3. Additions towards interest received from the firm on the capital deployed in the firm by the Partner - Since the assessee has already offered the income being the...

  4. Stay application - applicant had undertaken the activity for railway line at railway siding - siding is a part of railway - Railways are not covered under the...

  5. Manufacture of Aluminium door and window frames – fabrication at site of the customers – bonafide belief as regards non-excisability of the product - demand beyond...

  6. Source of Cash deposited into the Bank Account - Agricultural income - advances received from customers in land transactions - CIT(A) ought to have considered the...

  7. Refund claim - pre-deposit - As soon as the order appropriating such fine was set aside, they became eligible to refund of the deposits made during the investigations -...

  8. Demand of service tax - Clearing and Forwarding agents - Third show cause notice issued while 2 notices already existing - demand set aside on the ground of period of...

  9. 100% EOU - Demand of Differential Cost Recovery Charges paid - Claim of refund of excess MOT charges paid - the finding of the Commissioner is factually wrong - Demand...

  10. Addition on account of diamond set received as gift by the appellant - The CIT(A) accepted the appellant's submission that the diamond set was indeed gifted by his late...

 

Quick Updates:Latest Updates