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Service Tax - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Export of services - Notification no. 21/2003 - retrospective ...


Export Service Exemption Denied: No Evidence Found for Benefits Between Notification 6/1999-ST and 21/2003-ST.

December 17, 2011

Case Laws     Service Tax     AT

Export of services - Notification no. 21/2003 - retrospective effect - No material has been placed on record to show that, during the interregnum between the rescission of Notification 6/1999-ST and the issue of Notification 21/2003-ST - Benefit of exemption not allowed..... - AT

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