Refund of service tax paid - relevant date for cancellation of ...

Service Tax Refund Timeline: One-Year Period Starts from Date of Refund to Customers After Flat Sale Cancellation.

March 4, 2022

Case Laws     Service Tax     AT

Refund of service tax paid - relevant date for cancellation of sale of flat - In the present case the fund has arisen from cancellation of the sale of flats and refund of amount to the customers. In my view this stage should be considered as adjustment of service tax hence, the one year period should be computed from the date of refund of amount made to their customers against cancellation of sale of flats. - AT

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