Service Tax paid on RCM basis not to be Considered Deposits in Absence of FAR: CESTAT directs Refund Sanction u/s 11B of Excise Act [Read Order]

The tax being paid under service tax category under the relevant provisions and there is nothing declared unconstitutional or under mistake of law, the amount is necessarily to be considered as tax
CESTAT - CESTAT Bangalore - Section 11B of Central Excise Act - RCM -Reverse Charge Mechanism - Taxscan

The Bangalore bench of CESTAT ( Customs Excise and Service Tax Appellate Tribunal ) has directed that the refund of service tax paid for consultancy services under RCM ( Reverse Charge Mechanism ) shall not be considered as deposit in absence of FAR ( Final Audit Report ). It shall be considered as ‘Tax’ only…

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