Refund of Service Tax Under Reverse Charge: Section 11B Applies Even If Tax Was Not Initially Payable.

Refund of Service Tax Under Reverse Charge: Section 11B Applies Even If Tax Was Not Initially Payable. https://www.taxtmi.com/highlights?id=63957 Refund of Service tax paid on reverse charge mechanism which was otherwise not payable - Period of limitation - if on the pretext that since the amount of duty or service tax is not payable, Section 11B will not be applicable, any amount of refund arise only when it is not payable therefore, in any case Section 11B will not be applicable and become redundant which is not the intention of the legislators. - AT en-us Thu, 09 Jun 2022 11:24:13 +0530 Thu, 09 Jun 2022 11:24:13 +0530 TaxTMI RSS Generator Refund of Service Tax Under Reverse Charge: Section 11B Applies Even If Tax Was Not Initially Payable. https://www.taxtmi.com/highlights?id=63957 Refund of Service tax paid on reverse charge mechanism which was otherwise not payable - Period of limitation - if on the pretext that since the amount of duty or service tax is not payable, Section 11B will not be applicable, any amount of refund arise only when it is not payable therefore, in any case Section 11B will not be applicable and become redundant which is not the intention of the legislators. - AT Highlights Central Excise Thu, 09 Jun 2022 11:24:13 +0530 https://www.taxtmi.com/highlights?id=63957