Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
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 4800
Join Channel
TaxTMI 
