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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Refund - As the services in question, namely, clearing and ...


Clearing and forwarding services post-manufacture, not covered under Drawback Rule 12(1)(a)(ii) at export ports.

December 4, 2017

Case Laws     Service Tax     AT

Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods have been manufactured, the provisions of Drawback Rule 12(1)(a)(ii) are clearly not applicable to these services. - AT

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