Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Refund claim of amount paid under mistake of law - It is also ...

Service Tax

August 16, 2023

Refund claim of amount paid under mistake of law - It is also noticed that it is a dispute between the appellant and the builder, two contracting parties. This dispute has to be resolved between two parties to the contract and no refund can be made treating the disputed amount as tax which was never paid to the exchequer. - AT

View Source

 


 

You may also like:

  1. Claim of Refund - Post GST, on demand, appellant paid service tax under reverse charge basis and claim refund as the same is eligible as Input Tax Credit under the...

  2. Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

  3. Refund of Service Tax - amount was paid under protest or not - The fact that the appellant claimed refund itself shows that the remittance which was subsequently claimed...

  4. Refund claim towards excess custom duty paid - same amount paid twice through oversight and bonafide mistake - The petitioner is entitled to get refund along with...

  5. Denial of refund claim - There is no time limit prescribed in the law for issue of show-cause notice to reject a refund claim nor to sanction a refund claim. In the...

  6. Refund claim in respect of excess paid duty - proceeding of rebate and proceeding of refund are two different proceedings - appellant have rightly claimed the refund of...

  7. Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the...

  8. Refund claim - service tax paid under mistake of law - time limitation - Assessee's claim to refund would not be disallowed solely because it seemed barred by limitation.

  9. Refund of excess paid service tax - amount paid under mistake of law - it becomes clear that the amount is not the amount as would have been authorized by law. The...

  10. Refund of Excise Duty, paid under protest - The refund claim is filed within one month after passing of the second Order-in-Appeal which is dated 27.02.2018. The claim...

  11. Refund of Service Tax - Payment of tax as a mistake of law - Period of limitation - The High Court held that if the contractor was not liable to pay tax, the department...

  12. Refund claim of SAD paid - unjust enrichment - In the revised balance sheet the amount of refund claim is indicated as "amount receivable" which indicates that the...

  13. Refund claim of amount of cenvat credit reversed wrongly - when the amounts were paid by the appellant and appellant cannot claim a mistake on his part - AT

  14. Refund claim for the amount of CVD paid - time limitation - Duty was paid under protest or not - The appellant, an importer of silk yarn and silk fabrics, filed a refund...

  15. Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

 

Quick Updates:Latest Updates