Service Tax Refund on Exports Exceeds 0.25% FOB Value; No Additional Conditions Allowed by Commissioner.

Refund of service tax paid - exports - Since the Appellants refund claim was for more than 0.25% of the FOB value of exports, there was no need for self-certification - Commissioner cannot impose its own conditions. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X