Refund of Service Tax if Services not provided after GST Act

By | June 4, 2018
(Last Updated On: June 4, 2018)

When service tax was paid on or  before 30th June, 2017 for the  services to be provided, but subsequently not provided, whether refund claim can be made under  Section 142(5) of the CGST Act?

Section 142(5) of the CGST Act, 2017 specifically provides for refund of tax paid  under the Finance Act, 1994 in respect of services not provided. The same shall be disposed off in accordance with the provisions of the Chapter V of the Finance Act, 1994.

Q 71 of GST FAQs on Financial Services Sector published by CBIC

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