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Service Tax - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Refund of service tax - The application for refund of Service ...


Application for Service Tax Refund Denied Due to Late Filing; No Protest or Provisional Assessment Involved.

August 28, 2019

Case Laws     Service Tax     HC

Refund of service tax - The application for refund of Service Tax having been moved beyond the period of limitation prescribed, was rightly rejected and further the appellant had himself conceded before the CESTAT that Service Tax was not deposited under protest nor was there any provisional assessment.

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