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Service Tax - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Refund of unutilzed CENVAT credit - Management or Business ...


Refund of Unutilized CENVAT Credit Approved for Real Estate Advisory Services under MBCS Classification.

March 17, 2018

Case Laws     Service Tax     AT

Refund of unutilzed CENVAT credit - Management or Business Consultant Service (MBCS) - Business Auxiliary Service (BAS) - Providing Real Estate Advisory Service (REAS) to foreign/ overseas clients in respect of the properties situated in India - The activities would come within the purview of “MBCS” and the appellants are entitled for the refund benefit - AT

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