Refund Allowed for Mistaken Service Tax Payment: Section 11B Limitation Inapplicable as Amount Was a Deposit, Not Tax.

Refund Allowed for Mistaken Service Tax Payment: Section 11B Limitation Inapplicable as Amount Was a Deposit, Not Tax. https://www.taxtmi.com/highlights?id=61706 Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the Department and was aware that they are required to deposit service tax on the taxable services - - Refund allowed - Limitation u/s 11B will not be applicable as the amount deposited is not tax and, at best, revenue deposit. - AT en-us Mon, 31 Jan 2022 09:42:59 +0530 Mon, 31 Jan 2022 09:42:59 +0530 TaxTMI RSS Generator Refund Allowed for Mistaken Service Tax Payment: Section 11B Limitation Inapplicable as Amount Was a Deposit, Not Tax. https://www.taxtmi.com/highlights?id=61706 Refund of Service tax paid by mistake - amount mistakenly paid was thus a deposit or not - refund rejected observing that the appellant were registered with the Department and was aware that they are required to deposit service tax on the taxable services - - Refund allowed - Limitation u/s 11B will not be applicable as the amount deposited is not tax and, at best, revenue deposit. - AT Highlights Service Tax Mon, 31 Jan 2022 09:42:59 +0530 https://www.taxtmi.com/highlights?id=61706