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Refund of Service Tax paid by Mistake cannot be denied on Limitation ground: HC
Case Law Details
- Case Name
- Bellatrix Consultancy Services Vs Commissioner of Central Tax (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Karnataka High Court
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Bellatrix Consultancy Services Vs Commissioner of Central Tax (Karnataka High Court)
It is not in dispute that assessee had paid service tax on an erroneous assumption that it was liable to pay the taxes. The Assessing Authority has allowed a part of the claim. Thus, according to the Assessing Authority, appellant is not liable to pay service tax, but the application in respect of the taxes paid for the period between April 2016 to December 2016, are barred by time under Section 11B of Central Excise Act.
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