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Service Tax - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Refund of excess paid service tax - reverse charge mechanism - ...

Service Tax

April 9, 2020

Refund of excess paid service tax - reverse charge mechanism - the refund claim beyond the period of limitation provided under law is totally barred by limitation. Even the fact that the tax was paid under a mistake of law, cannot be adopted for grant of such refund. - AT

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