by Audit Analyst | Jan 7, 2026 | Service Tax
Statutory Time Limit for Refund Claims The general time limit for filing a refund claim under service tax was one year from the relevant date. The relevant date varied depending on the type of refund, such as excess payment, export refund, or appeal outcome. This...
by Audit Analyst | Jan 7, 2026 | Service Tax
Eligibility for Refund of Service Tax Yes, exporters were eligible for service tax refund under the service tax regime. Export of services was treated as non-taxable or zero-rated, not liable to service tax. Refund was available for the service tax paid on input...
by Audit Analyst | Jan 7, 2026 | Service Tax
Determination of Tax Liability Classification helped determine whether a particular activity was taxable or exempt. Only services falling under specified taxable categories were chargeable to service tax before 2012. It ensured proper identification of applicable...
by Audit Analyst | Jan 7, 2026 | Service Tax
General Applicability to Interest Income Service tax was not payable on pure interest income earned on loans, deposits, or advances. Interest was considered a transaction in money, which was excluded from the definition of service. Activities involving mere lending of...
by Audit Analyst | Jan 7, 2026 | Service Tax
General Applicability of Service Tax Yes, service tax was applicable on transportation of passengers in specific cases. It applied only to certain modes of transportation and under specified conditions. The tax was levied on services where the travel was for...
