Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Page of 4798
Press 'Enter' after typing page number.
481 to 500 of 95955 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act, 1994. Notification 41/2012-ST dated 29.06.2012 prescribed filing refund claim for service tax paid on input services used for export of goods within one year from date of export. Appellants filed refund claims for service tax paid on freight, banking and financial services for exports made during April 2013 to January 2014 beyond one year time limit. Such delayed refund claims are barred by limitation and not admissible despite being substantively eligible. No grounds to interfere with impugned order rejecting delayed refund claims. Appeal dismissed.
Time limitation for filing refund claim is one year from relevant date as per Section 11B of Central Excise Act, 1944 made applicable to service tax under Finance Act, 1994. Notification 41/2012-ST dated 29.06.2012 prescribed filing refund claim for service tax paid on input services used for export of goods within one year from date of export. Appellants filed refund claims for service tax paid on freight, banking and financial services for exports made during April 2013 to January 2014 beyond one year time limit. Such delayed refund claims are barred by limitation and not admissible despite being substantively eligible. No grounds to interfere with impugned order rejecting delayed refund claims. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
