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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Refund of service tax - erroneous payment of service tax - It is ...


Refund Denied: Service Tax Passed to Customers Cannot Be Reclaimed, Even if Paid in Error.

January 7, 2020

Case Laws     Service Tax     AT

Refund of service tax - erroneous payment of service tax - It is settled law that once the appellant has passed on the burden of Service Tax paid to their customers, the amount of tax paid even erroneously cannot be refunded to them.

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