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Service Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

SEZ unit - refund of service tax - rejection of refund on the ...

Service Tax

April 21, 2022

SEZ unit - refund of service tax - rejection of refund on the ground of period of limitation - last date being public holiday - on examination of the English calendar of the year 2018 in the open Court vis-a-vis Annexure-I, it could be noticed that 28th & 29th April, 2018 were weekends and 30.04.2018 was a Government holiday on account of Buddha Purnima. This being the facts on record, learned Commissioner (Appeals) order rejecting the refund solely on the ground that it is hit by the period of limitation is unsustainable and the same is required to be set aside. - AT

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  1. Service tax refund - SEZ unit - Period of limitation - reduction of refund amount pertaining to the amount deducted on account of TDS is unsustainable- AT

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