Non refundability of declarations under the Scheme ensures payments are final and cannot be reclaimed by taxpayers. Section 98 provides that any amount paid in pursuance of a declaration made under section 94 of the Service Tax Dispute Resolution Scheme, 2008 shall not be refundable under any circumstances, creating an absolute bar to refund and establishing payment finality for liabilities settled through the Scheme.
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.
Non refundability of declarations under the Scheme ensures payments are final and cannot be reclaimed by taxpayers.
Section 98 provides that any amount paid in pursuance of a declaration made under section 94 of the Service Tax Dispute Resolution Scheme, 2008 shall not be refundable under any circumstances, creating an absolute bar to refund and establishing payment finality for liabilities settled through the Scheme.
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