Refund of service tax paid - amount paid under mistake of law - ...

Service tax refunds paid by mistake not limited by Section 11B time limits if tax was never payable.

March 18, 2023

Case Laws Service Tax AT

Refund of service tax paid - amount paid under mistake of law - Period of limitation - The tenor of the jurisprudence on the subject indicates that the limitation prescribed under Section 11B is not applicable to a refund claim in a situation where the concerned tax was never payable by the assessee. - AT

View Source

← Previous Next →

Refund of service tax paid - amount paid under mistake of law - ...

Service tax refunds paid by mistake not limited by Section 11B time limits if tax was never payable.

March 18, 2023

Case Laws Service Tax AT

You may also like:

Refund of Service Tax paid - time limitation - It is not the case of the appellant that the service tax was paid under protest, in which case the one year time limit...

Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

The High Court addressed the issue of refund of service tax paid in relation to subscription of a chit fund. It was held that the petitioner paid the tax upon demand by...

The case pertains to the refund claims of service tax paid under the Reverse Charge Mechanism (RCM) due to a misconception or mistake of law. The tribunal held that...

Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act,...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

Refund of service tax, interest on delayed sanction of refund, and time limitation u/s 11B of the Central Excise Act, 1944, made applicable to service tax matters u/s 83...

Refund of service tax paid - The department has directed to pay the tax again as their inhouse formalities does not allow adjustment of tax wrongly paid towards one...

Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because...

Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining...

Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

Quick Updates: