Refund - service tax was paid on advance receipt whereas no services were provided - amounts paid by the Respondent cannot be termed as payment of duty but has to be considered as a ‘deposit’ to which provisions of Section 11B of the Central Excise Act, 1944 will not be applicable - AT
Refund - service tax was paid on advance receipt whereas no services were provided - amounts paid by the Respondent cannot be termed as payment of duty but has to be considered as a ‘deposit’ to which provisions of Section 11B of the Central Excise Act, 1944 will not be applicable - AT
Note: It is a system-generated summary and is for quick reference only.
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