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of <h1>Appellate Tribunal grants stay on Service Tax refunds pending appeal decision</h1> The Appellate Tribunal CESTAT, Mumbai granted a stay on the recovery of Service Tax refunds pending the final decision of the appeal, where the issue of ... Service Tax – Stay/Dispensation of pre-deposit of service tax – Service provider received recovery of service tax refund The Appellate Tribunal CESTAT, Mumbai made a preliminary finding regarding the recovery of Service Tax refund granted to a service provider. The issue of whether subsequent credit notes would absolve the liabilities of unjust enrichment clause under Section 83 of the Service Tax Act, 1994 will be decided at the final hearing. The tribunal ordered a stay on the recovery of refunds pending the final decision of the appeal. The Revenue was granted liberty to file an early hearing application if desired.
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