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Service Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Entitlement to Interest on the amount of deposit, pending ...


Assessees entitled to interest on service tax deposits during litigation from deposit to refund date if appeal succeeds.

December 7, 2021

Case Laws     Service Tax     AT

Entitlement to Interest on the amount of deposit, pending litigation, from the date of deposit till the date of actual refund - such amount deposited during investigation and /or pending litigation is ipso facto pre-deposit and interest is payable on such amount to the assessee being successful in appeal, from the date of deposit till the date of refund. - AT

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