Service Tax Refund of Company Cannot Be Used for Director’s Proprietary Dues: Kerala HC

Santhosh Eappen Vs Joint Commissioner of Central Tax And Central Excise (Kerala High Court) Service Tax Refund of Company cannot can be appropriated towards outstanding dues of proprietary concern of Director: Kerala HC In a very significant ruling Hon’ble Kerala High Court held that there was no illegality in the appropriation of the refund amounts by the department, towards the outstanding dues of the proprietary concern. Appellant being aggrieved by the fact that certain amounts that were refunded to him had been adjusted against service tax dues of a proprietary concern belonging to ...