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Service Tax - Highlights / Catch Notes

Home Highlights March 2015 Year 2015 This

100% EOU - Export of services - Denial of refund claim - period ...


High Court Rules: Refund Period for 100% EOU Exports Starts from Receipt Date, Not Service Date.

March 31, 2015

Case Laws     Service Tax     HC

100% EOU - Export of services - Denial of refund claim - period of limitation - relevant date for calculating the time limit for grant of refund would be the date of receipt of consideration and not the date when the services were provided - HC

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