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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 - ...


Refund Claims for Excess Service Tax Denied if Filed After Limitation Period, Even if Paid by Mistake of Law.

April 9, 2020

Case Laws     Service Tax     AT

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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