https://www.taxtmi.com/caselaws?id=765465 Double taxation of the same advance receipt under the pre-GST service tax regime and the GST regime may warrant a cash refund where tax incidence has been discharged twice. Transitional credit and saving provisions preserve continuity of tax adjustment across the two regimes and do not justify retaining duplicate tax collections. Refund should not be denied solely because the initial payment was made under the earlier service tax framework, provided duplicate taxation of the same transaction is established and the claim otherwise satisfies applicable law. en-us Thu, 30 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765465 Double taxation of the same advance receipt under the pre-GST service tax regime and the GST regime may warrant a cash refund where tax incidence has been discharged twice. Transitional credit and saving provisions preserve continuity of tax adjustment across the two regimes and do not justify retaining duplicate tax collections. Refund should not be denied solely because the initial payment was made under the earlier service tax framework, provided duplicate taxation of the same transaction is established and the claim otherwise satisfies applicable law. Case-Laws Service Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765465