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Service Tax - Highlights / Catch Notes

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Refund of service tax - contention of the appellant is that the ...

Service Tax

December 22, 2022

Refund of service tax - contention of the appellant is that the tax having been paid under mistake - works contracts which is in the nature of original works - they paid tax on the balance 60% as their own liability (which was not payable) - the rejection of refund claim on the ground of limitation is not sustainable. - AT

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