Dispute Over CENVAT Credit Refund: Appellant Claims Partial Service Tax Payment Makes Them a Service Provider u/s 68(2).

Dispute Over CENVAT Credit Refund: Appellant Claims Partial Service Tax Payment Makes Them a Service Provider u/s 68(2). https://www.taxtmi.com/highlights?id=37050 Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial service tax has been imposed on them they become service provider is misplaced - The Act differentiates between the service provider and person liable to pay service tax under different circumstances - Rule 5B has no application in this case - AT en-us Mon, 04 Dec 2017 08:12:28 +0530 Mon, 04 Dec 2017 08:12:28 +0530 TaxTMI RSS Generator Dispute Over CENVAT Credit Refund: Appellant Claims Partial Service Tax Payment Makes Them a Service Provider u/s 68(2). https://www.taxtmi.com/highlights?id=37050 Refund claim of cenvat credit of service tax paid under reverse charge - The appellant s claim is that by virtue of Section 68 (2), since liability to pay partial service tax has been imposed on them they become service provider is misplaced - The Act differentiates between the service provider and person liable to pay service tax under different circumstances - Rule 5B has no application in this case - AT Highlights Central Excise Mon, 04 Dec 2017 08:12:28 +0530 https://www.taxtmi.com/highlights?id=37050