Assessee's Refund Claim Approved for Erroneous Service Tax Payment; Self-Assessment Not Equivalent to Official Assessment u/s 73.

Assessee's Refund Claim Approved for Erroneous Service Tax Payment; Self-Assessment Not Equivalent to Official Assessment u/s 73. https://www.taxtmi.com/highlights?id=52208 Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. - AT en-us Sat, 07 Mar 2020 09:38:57 +0530 Sat, 07 Mar 2020 09:38:57 +0530 TaxTMI RSS Generator Assessee's Refund Claim Approved for Erroneous Service Tax Payment; Self-Assessment Not Equivalent to Official Assessment u/s 73. https://www.taxtmi.com/highlights?id=52208 Refund of erroneously paid service tax - during the relevant period, the activity was not subject to service tax - the assessee was justified in filing the refund claim as the self-assessment cannot be considered as an assessment made by an officer under Section 73 against which an appeal or challenge lies. - AT Highlights Service Tax Sat, 07 Mar 2020 09:38:57 +0530 https://www.taxtmi.com/highlights?id=52208