Packing-material input credits support inverted-duty refunds for packaged tea, while rate-reduction and concessional-supply circulars remain inapplica...
Government road-restoration services for commercial pipeline work attract reverse-charge GST, while portal-issued proceedings remain valid without a p...
Service tax refund claims against unmodified self-assessments are not maintainable because self-assessment constitutes an assessment order and cannot be reviewed or reassessed through refund proceedings. A Board clarification on exemption eligibility, or a representation to the Board, cannot modify an assessment or replace the statutory appellate remedy. Post-clearance credit notes for housekeeping and canteen or outdoor catering services do not by themselves rebut the statutory presumption that the tax burden was passed on. Direct refund also requires proof that unjust enrichment has not occurred; adjustment provisions for service tax cannot override that requirement.
Service tax refund claims against unmodified self-assessments are not maintainable because self-assessment constitutes an assessment order and cannot be reviewed or reassessed through refund proceedings. A Board clarification on exemption eligibility, or a representation to the Board, cannot modify an assessment or replace the statutory appellate remedy. Post-clearance credit notes for housekeeping and canteen or outdoor catering services do not by themselves rebut the statutory presumption that the tax burden was passed on. Direct refund also requires proof that unjust enrichment has not occurred; adjustment provisions for service tax cannot override that requirement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
