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 April 2020 Year 2020 This

Refund of Service tax - amount was paid under protest - time ...


Tribunal Rules Appellants Not Liable for Service Tax; Refund Claims Valid if Filed Within One Year of 16.11.2016.

April 29, 2020

Case Laws     Service Tax     AT

Refund of Service tax - amount was paid under protest - time limitation - Tribunal held that appellants are not liable to pay service tax vide order issued on 16.11.2016 - the relevant date for filing the refund claim is 16.11.2016 and from the date within one year - thus, refund claim cannot be rejected as barred by limitation - AT

View Source

 


 

You may also like:

  1. Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

  2. Refund of service tax paid - Period of limitation - As the refund claim has been filed within one year from the date of the adjudication order wherein it has been held...

  3. Jurisdiction issue regarding the refund claim filed by the service receiver, whether the Mumbai Service Tax authority or the Kolkata Service Tax authority has the...

  4. Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining...

  5. The case involves a refund of service tax paid by the appellant for works contract services related to a drinking water supply pipeline project. The issue addressed was...

  6. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

  7. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

  8. The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

  9. Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

  10. Refund of Service Tax - time limitation - Exercise of power u/s 142(3) of GST Act for refund of service tax - The case involves the rejection of a refund claim by the...

  11. The case involved the levy of service tax on various services provided by the appellant. The Appellate Tribunal held that the appellant, as a provider of business...

  12. Refund of un-utilised Cenvat credit of Service Tax - The Rule 5 read with notification is very specific and lays down how to determine the quantum of admissible refund...

  13. Refund of service tax paid on input services used for export of goods - The Tribunal, in its final analysis, sided with the appellant, confirming their eligibility for...

  14. Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

  15. The CESTAT dismissed the appellant's refund claim for service tax paid on 60% of the value of services rendered under reverse charge mechanism. The Tribunal held that...

 

Quick Updates:Latest Updates