https://www.taxtmi.com/caselaws?id=423589 Refund of service tax paid on retrospectively exempted services is available where the refund application was dispatched by speed post within the prescribed period, even if delivery was refused and departmental office relocation affected receipt. Services covered by the retrospective exemption under the Finance Act, 2016 and the relevant notification were not subject to a valid levy; tax previously paid therefore assumed the character of a revenue deposit. Retention of that amount would be inconsistent with Article 265 of the Constitution. The refund claim was treated as timely, and refund with consequential interest followed. en-us Wed, 08 Jun 2022 00:00:00 +0530 Fri, 10 Jun 2022 08:24:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423589 Refund of service tax paid on retrospectively exempted services is available where the refund application was dispatched by speed post within the prescribed period, even if delivery was refused and departmental office relocation affected receipt. Services covered by the retrospective exemption under the Finance Act, 2016 and the relevant notification were not subject to a valid levy; tax previously paid therefore assumed the character of a revenue deposit. Retention of that amount would be inconsistent with Article 265 of the Constitution. The refund claim was treated as timely, and refund with consequential interest followed. Case-Laws Service Tax Wed, 08 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423589