Retrospective exemption for service tax on liquor licence enables refunds where tax was collected, subject to an application deadline. Clause 116 provides a retrospective exemption from service tax on services by way of grant of liquor licence by State Governments for the pre-GST transition period and requires refund of any service tax collected that would not have been levied had the exemption been in force; refund claims must be filed within six months of the Bill receiving presidential assent, and the omitted Chapter V provisions are deemed to apply retrospectively to enable refunds.
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.
Retrospective exemption for service tax on liquor licence enables refunds where tax was collected, subject to an application deadline.
Clause 116 provides a retrospective exemption from service tax on services by way of grant of liquor licence by State Governments for the pre-GST transition period and requires refund of any service tax collected that would not have been levied had the exemption been in force; refund claims must be filed within six months of the Bill receiving presidential assent, and the omitted Chapter V provisions are deemed to apply retrospectively to enable refunds.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
