Transitional cash refunds for reverse-charge service tax remain governed by existing law under GST transition provisions.
Case-Laws
GST
Refund claims for service tax paid under reverse charge on foreign-currency royalty fall to be processed under the existing service-tax law through the transitional mechanism in section 142(3) of the CGST Act, even where the tax was deposited after GST implementation. This treatment preserves the applicability of the pre-GST refund framework to service tax paid under the Finance Act. Cash refund of the reverse-charge service tax is therefore admissible, rather than being denied solely because payment occurred after the GST transition.
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