Appellate Tribunal grants stay on Service Tax refunds pending appeal decision 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 ...
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Appellate Tribunal grants stay on Service Tax refunds pending appeal decision
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 whether subsequent credit notes would absolve liabilities under the unjust enrichment clause of Section 83 of the Service Tax Act, 1994 will be determined. The Revenue was given liberty to file an early hearing application if necessary.
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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