https://www.taxtmi.com/article/detailed?id=5983 Where a recipient had no liability to pay service tax, amounts collected and deposited as service tax by another party are not to be treated as service tax for the recipient; therefore statutory time limit provisions that apply to tax refunds do not apply to claims for return of sums wrongly paid when no underlying tax liability existed. en-us Thu, 01 Jan 2015 06:35:48 +0530 Thu, 01 Jan 2015 06:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5983 Where a recipient had no liability to pay service tax, amounts collected and deposited as service tax by another party are not to be treated as service tax for the recipient; therefore statutory time limit provisions that apply to tax refunds do not apply to claims for return of sums wrongly paid when no underlying tax liability existed. Articles Service Tax Thu, 01 Jan 2015 06:35:48 +0530 https://www.taxtmi.com/article/detailed?id=5983