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Service Tax - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Refund of service tax paid - The department has directed to pay ...

Service Tax

December 11, 2021

Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one Commissionerate to another. The appellant has again paid service tax mentioning the service tax registration of Ahmedabad Commissionerate on 26.09.2016. It is clear that the department has collected service tax twice from the appellant. This is not permissible under law. - The rejection of refund on the ground of limitation cannot be justified - AT

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