Refund claim - tax liability discharged by the appellant twice - ...

Service Tax

September 7, 2021

Refund claim - tax liability discharged by the appellant twice - The verification report of the department itself is supporting the appellant’s contention that the same liability has been discharged twice by the appellant once inadvertently in the inactive account, subsequently, in the active account - no other evidence was required to be produced by the appellant. Otherwise also it is a settled law that onus always rests upon the department to prove the allegations raised in the show cause notice - Refund allowed - AT

View Source

← Previous Next →

Refund claim - tax liability discharged by the appellant twice - ...

Service Tax

September 7, 2021

You may also like:

Services of cargo handling - main contractor discharged the entire service tax liability - ST can not be demanded twice from the sub-contractor - demand and penalty set aside - AT

Tax liability - sub-contract - the main contractor has discharged the service tax liability and the same has been informed to the department by the appellant - demand...

Refund claimed of the amount paid twice, due to non-receipt of challans - whether refund claim justified? - Refund allowed - AT

Refund clam - payment of duty twice - once from the cenvat account and subsequently by cash through PLA - re-credit taken suo moto instead of claiming refund - claim...

Denial of refund claim - Unjust enrichment - Duty paid twice - e appellants are entitled for refund claim for duty paid on Ethanol - unjust enrichment is not applicable - AT

Refund of tax paid by sub-contractor - Since both the parties had discharged the service tax liability for the some work, tax amount paid twice, cannot be retained by...

Refund claim - same duty paid twice - period of limitation u/s 11AB not applicable - refund allowed with interest even after one year - HC

Samples of medicine for testing - duty liability discharged by the appellant itself does not arise as there is no clearance of the finished goods from the factory premises - AT

Suo moto credit versus filing of refund claim - suo moto credit can be taken if duty is paid twice as excess duty paid is not a duty and same is deposit - AT

Service Tax Liability - who is liable to discharge - service tax liability discharged through the agent is sufficient - AT

Quick Updates: