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Service Tax - Highlights / Catch Notes

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Refund of the Service Tax - Tax was paid under mistake of law - ...

Service Tax

June 25, 2021

Refund of the Service Tax - Tax was paid under mistake of law - change in tax regime - the Service Tax paid under mistake of law has to be refunded irrespective of the period covered as refusal thereof would be contrary to the mandate of Article 265 of the Constitution of India. - AT

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