Service Tax - Highlights / Catch Notes
Service Tax - Refund of service tax - The appellant has paid the service...
Refund of service tax - The appellant has paid the service tax during the period 2011 to 2014 and claimed the refund in the year 2018. The claim has been rejected on the ground of limitation invoking section 11B. The defence of the appellant is that any tax paid under mistake of law, the limitation under Section 11B does not apply. - AT