https://www.taxtmi.com/caselaws?id=465531 Refund of service tax was sought for storage and warehousing services on the basis that tax had been paid twice. The Tribunal held that, although "double taxation" is to be avoided and one of two deposits may be refundable where the second payment is without authority of law, refund under s.11B could not be granted here because the payment made under the Finance Act, 1994 for the impugned period was not shown to be contrary to law. Applying s.66B and the Point of Taxation Rules, 2011, it found the taxable event and taxability during the relevant period were not negated merely because a later payment occurred after the earlier levy ceased, and it lacked competence to grant credit/refund under the successor statute; the appeal was dismissed. en-us Wed, 05 Feb 2025 00:00:00 +0530 Tue, 30 Dec 2025 19:04:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=465531 Refund of service tax was sought for storage and warehousing services on the basis that tax had been paid twice. The Tribunal held that, although "double taxation" is to be avoided and one of two deposits may be refundable where the second payment is without authority of law, refund under s.11B could not be granted here because the payment made under the Finance Act, 1994 for the impugned period was not shown to be contrary to law. Applying s.66B and the Point of Taxation Rules, 2011, it found the taxable event and taxability during the relevant period were not negated merely because a later payment occurred after the earlier levy ceased, and it lacked competence to grant credit/refund under the successor statute; the appeal was dismissed. Case-Laws Service Tax Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=465531