Composite GST notices, mandatory limitation, and same-subject bar: HC upheld valid notices but quashed overlapping proceedings and unauthorised withho...
Refund - Period of Limitation - service tax paid under the reverse charge mechanism (RCM) - Later since services were not rendered, assessee claimed refund of the same. - Since service tax not payable at all, period of limitation u/s 11B is not appliable. - AT
Refund - Period of Limitation - service tax paid under the reverse charge mechanism (RCM) - Later since services were not rendered, assessee claimed refund of the same. - Since service tax not payable at all, period of limitation u/s 11B is not appliable. - AT
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