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Service Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Refund of service tax wrongly / under a mistake of law - Period ...

Service Tax

December 15, 2022

Refund of service tax wrongly / under a mistake of law - Period of limitation - Club or Association Services - principle of mutuality - Since Service Tax received by the concerned authority is not backed by any authority of law, in view of the provisions of Article 265 of the Constitution, the authority concerned has no right to retain the same. - AT

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