Court Rules Union of India Must Refund Service Tax Paid in Error, Not Covered by Section 11B and Section 83.

Court Rules Union of India Must Refund Service Tax Paid in Error, Not Covered by Section 11B and Section 83. https://www.taxtmi.com/highlights?id=29689 Claim of Refund - period of limitation - Amount of service tax deposited by mistake - if any amount is deposited by the assessee, the same cannot be retained by the Union of India under the one or other pretext when a service provider is not liable to make payment of the service tax and if any payment is made, it cannot be covered under Section 11B ibid to be read with Section 83 ibid - HC en-us Fri, 10 Jun 2016 18:31:17 +0530 Fri, 10 Jun 2016 22:42:40 +0530 TaxTMI RSS Generator Court Rules Union of India Must Refund Service Tax Paid in Error, Not Covered by Section 11B and Section 83. https://www.taxtmi.com/highlights?id=29689 Claim of Refund - period of limitation - Amount of service tax deposited by mistake - if any amount is deposited by the assessee, the same cannot be retained by the Union of India under the one or other pretext when a service provider is not liable to make payment of the service tax and if any payment is made, it cannot be covered under Section 11B ibid to be read with Section 83 ibid - HC Highlights Service Tax Fri, 10 Jun 2016 18:31:17 +0530 https://www.taxtmi.com/highlights?id=29689