Procedural rules extend to non-taxable services, enabling determination of tax liability, refunds and input credit entitlements. The amendment provides that rules made under the existing rule making provision applicable to taxable services shall also apply to any other service insofar as they are relevant to determining tax liability, refunds, credits of service tax, duties paid on inputs and input services, or for carrying out the provisions of Chapter V of the Finance Act, 1994.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Procedural rules extend to non-taxable services, enabling determination of tax liability, refunds and input credit entitlements.
The amendment provides that rules made under the existing rule making provision applicable to taxable services shall also apply to any other service insofar as they are relevant to determining tax liability, refunds, credits of service tax, duties paid on inputs and input services, or for carrying out the provisions of Chapter V of the Finance Act, 1994.
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