1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Highlights
of of All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of CESTAT (Appellate Tribunal) allowed the appeal by majority, holding the appellant entitled to refund of Swachh Bharat Cess and Krishi Kalyan Cess wrongly charged and paid to the service provider. The Tribunal found no allegation in the SCN, OIO or original proceedings that ST-3 returns were unrevised, hence that ground could not justify rejection at the Tribunal stage. Applying Point of Taxation Rule 6(a), advances and running-bill adjustments did not create an assessable service liability for fresh service and the SBC/KKC so collected is refundable to the person who bore the tax. Issues of Section 11B time-bar and unjust enrichment were not pleaded earlier and cannot be invoked; matter remitted to Division Bench for consequential orders.
TaxTMI 
TaxTMI 
