https://www.taxtmi.com/caselaws?id=765465 Where the same advance receipt was taxed once under the pre-GST service tax regime and again after GST commenced, the transaction was treated as part of a continuous tax transition and the double incidence was found unsustainable. The note states that transitional and saving provisions preserved tax adjustment across the two regimes, so refund could not be denied merely because the first payment arose under the earlier regime. On those facts, the refund claim was held maintainable and cash refund was directed in accordance with 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 Where the same advance receipt was taxed once under the pre-GST service tax regime and again after GST commenced, the transaction was treated as part of a continuous tax transition and the double incidence was found unsustainable. The note states that transitional and saving provisions preserved tax adjustment across the two regimes, so refund could not be denied merely because the first payment arose under the earlier regime. On those facts, the refund claim was held maintainable and cash refund was directed in accordance with law. Case-Laws Service Tax Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765465