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...
Refund claims for service tax paid under reverse charge on foreign-currency royalty fall to be processed under the existing service-tax law through the transitional mechanism in section 142(3) of the CGST Act, even where the tax was deposited after GST implementation. This treatment preserves the applicability of the pre-GST refund framework to service tax paid under the Finance Act. Cash refund of the reverse-charge service tax is therefore admissible, rather than being denied solely because payment occurred after the GST transition.
Refund claims for service tax paid under reverse charge on foreign-currency royalty fall to be processed under the existing service-tax law through the transitional mechanism in section 142(3) of the CGST Act, even where the tax was deposited after GST implementation. This treatment preserves the applicability of the pre-GST refund framework to service tax paid under the Finance Act. Cash refund of the reverse-charge service tax is therefore admissible, rather than being denied solely because payment occurred after the GST transition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
