Irregular service tax collection: amounts collected before the statutory effective date are recoverable and must be deposited. Service providers collected service tax at the higher rate before the rate was statutorily effective; amounts collected before the effective date that were not deposited with the Government are recoverable, and field formations must examine returns to ensure excess collections are deposited into the exchequer in accordance with statutory deposit and recovery obligations.
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.
Irregular service tax collection: amounts collected before the statutory effective date are recoverable and must be deposited.
Service providers collected service tax at the higher rate before the rate was statutorily effective; amounts collected before the effective date that were not deposited with the Government are recoverable, and field formations must examine returns to ensure excess collections are deposited into the exchequer in accordance with statutory deposit and recovery obligations.
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