Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Refund of service tax - booking of flat cancelled - Time Limitation - There are no doubt the service tax was deposited by the appellant on 4th October, 2016 and 24 October, 2016 and the refund claim has been filed on 7th May, 2018 which is absolutely beyond one year from the date of deposit. - the date of adjustment in the present case is the date when the money received by appellant need to be refunded alongwith the amount of service tax. - The period of one year, in the given facts and circumstances, shall reckon from 15.10.2017 when appellant returned the amount of sale consideration - The refund claim filed on 7th May, 2018 therefore, stands very much within the period of one year - AT
Refund of service tax - booking of flat cancelled - Time Limitation - There are no doubt the service tax was deposited by the appellant on 4th October, 2016 and 24 October, 2016 and the refund claim has been filed on 7th May, 2018 which is absolutely beyond one year from the date of deposit. - the date of adjustment in the present case is the date when the money received by appellant need to be refunded alongwith the amount of service tax. - The period of one year, in the given facts and circumstances, shall reckon from 15.10.2017 when appellant returned the amount of sale consideration - The refund claim filed on 7th May, 2018 therefore, stands very much within the period of one year - AT
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TaxTMI 
TaxTMI 
