Refund claim - Amount deposited during investigation - no SCN ...

Service Tax

August 27, 2021

Refund claim - Amount deposited during investigation - no SCN issued to the appellant either for appropriation or for rejection of the amount - the amount paid during the course of investigation is only an amount of deposit, the same cannot be formed part of service tax. Therefore, rejection of refund claim by the respondent is without authority of law and the same is refundable to the appellant. - AT

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Refund claim - Amount deposited during investigation - no SCN ...

Service Tax

August 27, 2021

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