https://www.taxtmi.com/caselaws?id=755537 Recovery of service tax on payments to foreign government agencies for statutory licences is addressed by applying the legacy dispute resolution relief calculation to net outstanding tax dues after specified deductions. The legal basis treats amounts paid as pre-deposit as deposits until appropriation and requires deduction of such deposited sums when issuing the statement of amount payable, not at initial calculation of 60% relief. Consequently the declarants eligible payable under the scheme is reduced by the appropriated pre-deposit and the authority must refund the balance and issue corrected settlement forms. en-us Fri, 05 Jul 2024 00:00:00 +0530 Mon, 19 Jan 2026 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755537 Recovery of service tax on payments to foreign government agencies for statutory licences is addressed by applying the legacy dispute resolution relief calculation to net outstanding tax dues after specified deductions. The legal basis treats amounts paid as pre-deposit as deposits until appropriation and requires deduction of such deposited sums when issuing the statement of amount payable, not at initial calculation of 60% relief. Consequently the declarants eligible payable under the scheme is reduced by the appropriated pre-deposit and the authority must refund the balance and issue corrected settlement forms. Case-Laws Service Tax Fri, 05 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755537