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H: Reopening of assessment u/s 147 - Accommodation entries receipt - With...
H: MAT computation u/s 115JB - Adjustment of resultant gains / losses of ...
H: TDS u/s 195 - withholding of tax - GBAs/BDAs are not paid for renderin...
H: CIRP - Recovery of electricity dues - Liability of successful Auction ...
N: Seeks to waive off late fee under section 47 for the period from 01.05...
A: GST not levied on Services rendered by an employee to the employer- a ...
DRI seizes 52 kg Cocaine worth over Rs 500 crore under Operation Namkeen
Delhi Customs launches Project ‘NIGAH’ at ICD Garhi Harsaru, Gurugram
F: Audit Findings under sec 65(6) informed after 30 days
F: In case of death of proprietor, whether Reversal of ITC is required?
A: COPY RIGHT INFRINGEMENT IS A COGNIZABLE AND NON BAILABLE OFFENCE
H: Addition of agricultural income as unexplained income - No agriculture...
H: Validity of Issuance of summons - The learned Courts below did not con...
H: Issuance of summons directly to the Managing Director of the petitione...
H: Initiation of CIRP - Period of Limitation - Exclusion of certain perio...
H: Construction for the purpose of Commerce and Industry or not - Hut Baz...
H: Refund claim filed by legal heir of the proprietress - seeking refund ...
H: Constitutional validity of amendment in the Area Based exemption - Den...
H: Validity of revival notices - original show cause notices were issued ...
H: Valuation of excisable goods - genuine factory gate price - No documen...
H: Validity of SCN - Whether the corrigendum/addendum to the show-cause n...
F: IGST Mechanism and availability of ITC
H: Ocean Freight-A Brief study of Recent Supreme Court Judgement dismissi...
H: Amendment in import policy of Paper and incorporation of policy condit...
H: Simplification of procedure and standardization of formats of document...
H: Guidelines on import of gold by Qualified Jewellers as notified by – T...
H: Review of circulars - it has been decided to rescind circulars listed ...
Import of Paper brought under Compulsory Registration from 1st October
H: Import of Oxytocin reference standards is permitted exclusively for th...
H: Seeks to amend notification No. 27/2011 dated 1st March, 2011 to incre...
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Service Tax - Refund claim - time limitation - Whether the statutory time...

Service Tax
14-5-2022

Refund claim - time limitation - Whether the statutory time prescribed under section 11B shall be applicable to the amount erroneously deposited by the appellant despite having no liability to deposit the same? - reverse charge mechanism - at the time of the payment the payment had no colour of liability as already discussed above section 11B of Excise Act is not applicable - AT

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