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Service Tax - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Refund of the service tax paid - Period of limitation - They ...


Service Tax Refund Delayed Due to Unclear Instructions in Notification, Not Appellant's Fault.

December 5, 2023

Case Laws     Service Tax     AT

Refund of the service tax paid - Period of limitation - They have filed the refund claim well in time with KMDA with whom they paid the service tax. As the Notification 41/2016 was not clear with whom the refund application was to be filed, the delay has happened. Thus, the delay in filing the refund application with the service tax department was not due to the fault of the Appellant. - AT

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