https://www.taxtmi.com/highlights?id=61195 Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the cancellation of the purchase orders in terms of Section 11B (5) Explanation B (eb) of the Act - If the refund claims are filed within one year from the date of cancellation of the purchase orders, the same shall be entertained as the refund claim are filed in time. - AT en-us Thu, 30 Dec 2021 11:14:12 +0530 Thu, 30 Dec 2021 11:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61195 Refund claim - time limitation - Service tax was paid on advance received - later the order was cancelled - The relevant date for filing the refund claim is the cancellation of the purchase orders in terms of Section 11B (5) Explanation B (eb) of the Act - If the refund claims are filed within one year from the date of cancellation of the purchase orders, the same shall be entertained as the refund claim are filed in time. - AT Highlights Service Tax Thu, 30 Dec 2021 11:14:12 +0530 https://www.taxtmi.com/highlights?id=61195