India: Refund Of Service Tax Is Maintainable Even When Assessment/self-assessment Is Not Challenged In Appeal - Lakshmikumaran & Sridharan Attorneys
Tuesday, 24 October 2023
The Larger Bench of the CESTAT has held that refund of service tax is maintainable in the absence of any challenge to assessment or self-assessment in appeal under the Finance Act, 1994.
The Larger Bench of the CESTAT has held that refund of service tax is maintainable in the absence of any challenge to assessment or self-assessment in appeal under the Finance Act, 1994.
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