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HomeIndirect TaxesLimitation Not Applicable for Excess Service Tax Paid by Mistake: CESTAT 

Limitation Not Applicable for Excess Service Tax Paid by Mistake: CESTAT 

Indirect Taxes

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By Mariya Paliwala
CESTAT

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The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that excess service tax paid inadvertently cannot be subjected to the limitation period prescribed under Section 11B of the Central Excise Act, 1944. The bench of Dr. Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that  any…

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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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