Service Tax Payable for Balance Returned Back only if Initially Due for Providing Taxable Services and No Tax Previously Paid: CESTAT Remands Matter [Read Order]

CESTAT remands the issue of service tax on balance returned back, stating it is only applicable if the amounts were due for taxable services and previously not paid.
By Devanand T R - On August 6, 2024 4:44 pm - 2 mins read
Service Tax - CESTAT - Service Tax Payable - Taxable Services - CESTAT Remands - taxscan

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has remanded the issue of service tax on balances returned back, emphasising that such tax is applicable only if the amounts were initially due for providing taxable services and no tax was previously paid. This directive came in the appeal filed by M/s Divine…

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