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Service Tax - Highlights / Catch Notes

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Refund of service tax - double payment of service tax was made - ...

Service Tax

October 8, 2021

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because the period of limitation under Section 11B had expired - The refund claims rejected as time barred in these cases cannot be sustained - Refund allowed - AT

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  8. The limitation prescribed u/s 11B to be not applicable to refund claims for service tax paid under a mistake of law. - HC

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  10. Refund claim - time limitation - it is claimed that tax was paid by mistake on account of non-supply of any service either wholly or partially - The option available to...

 

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