Refund of service tax available as both service tax & GST paid on same transaction

TPI Advisory Services India Private Limited Vs Commissioner of Central Tax (Karnataka High Court)

Held that undisputedly the appellant has made payment of both service tax and also GST. Further, service tax invoices were subsequently cancelled by issuing credit note. Hence, refund of service tax available to the assessee.

Facts-

The appellant had raised four Invoices dated 17.04.2017, 16.06.2017 and 30.06.2017 for the period from April t

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