https://www.taxtmi.com/highlights?id=47531 Refund of Service Tax based on decision of SC on other case - ST on materials supplied free of cost - Limitation u/s 11B(1) of the Act - A plain reading of the provision contained in Clause (ec) of Explanation (B) to Section 11B of the Act would show that the “judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court” mentioned therein shall be in a case between the same parties - refund bar by limitation en-us Fri, 28 Jun 2019 07:08:29 +0530 Fri, 28 Jun 2019 07:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47531 Refund of Service Tax based on decision of SC on other case - ST on materials supplied free of cost - Limitation u/s 11B(1) of the Act - A plain reading of the provision contained in Clause (ec) of Explanation (B) to Section 11B of the Act would show that the “judgment, decree, order or direction of appellate authority, Appellate Tribunal or any court” mentioned therein shall be in a case between the same parties - refund bar by limitation Highlights Service Tax Fri, 28 Jun 2019 07:08:29 +0530 https://www.taxtmi.com/highlights?id=47531