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HomeIndirect TaxesNo Reopening Through Refund Claim When Assessee Voluntarily Paid Service Tax: CESTAT

No Reopening Through Refund Claim When Assessee Voluntarily Paid Service Tax: CESTAT

Indirect Taxes

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By Mariya Paliwala
No Reopening Through Refund Claim When Assessee Voluntarily Paid Service Tax: CESTAT

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The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has dismissed an appeal seeking refund of service tax, interest and penalty paid on services received from foreign service providers, holding that once an assessee voluntarily opts to conclude proceedings under Section 73(3) of the Finance Act, 1994, the matter attains finality and…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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