Saturday, May 16, 2015

Refund of Service Tax

The CESTAT, Mumbai Bench held that where service recipient had wrongly paid service tax to builders, though not actually leviable, service recipient could claim refund of said tax without time-bar, as section 11B cannot apply to refund of such tax. The CESTAT, Bangalore Bench in, Soft cell Technologies Ltd. v. Commissioner of Service Tax, Bangalore, held that software sold electronically through internet is liable to service tax; but, software sold after loading same on physical media is 'goods' and not liable to service tax. [2015] 55 taxmann. com 301

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