Madras High Court Allows Assessee's Refund Claim Under Finance Act, 2017, Rejecting Limitation Plea of Revenue. Refund Application for Service Tax on Long-Term Lease of Industrial Plots Held Timely as Limitation Commences from Date of SIPCOT Certificate, Not from Date of President's Assent Under Section 104 of Finance Act, 2017....
The appeal arose from the rejection of a refund claim under the Finance Act, 2017, concerning service tax paid on the upfront amount (premium) for a long-term lease of industrial plots from the State ...
