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Service Tax - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Refund claim - time limitation - export of services out of India ...

Case Laws     Service Tax

February 17, 2018

Refund claim - time limitation - export of services out of India - validity of SCN - The refund has not accrued to the petitioner on account of any order or judgment but on account of statutory provisions coupled with the notification where input services are used for export of services - SCN quashed - HC

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