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Service Tax - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Refund - Notification No. 17/2009-ST - While the bank ...


Refund Approved Without Shipping Bill Number on Bank Certificate; Invoice Details Sufficient for Compliance Under Notification No. 17/2009-ST.

March 18, 2014

Case Laws     Service Tax     AT

Refund - Notification No. 17/2009-ST - While the bank realisation certificate does not mention the shipping bill number, it does mention the invoice number and date and the shipping bills filed by the appellant do mention the export invoice number. - refund allowed - AT

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