Refund of service tax - duty free shop in the departure terminal ...
Delhi Duty-Free Shop's Service Tax Refund Hinges on CA Certificate Scope and Its Compliance Limitations.
April 13, 2018
Case Laws Service Tax AT
Refund of service tax - duty free shop in the departure terminal at Delhi International Airport - Scope of CA certificate - certificate is based on various riders - the auditors are not required to check the compliance with the customs, excise or service tax nor are they expected to carry out a statutory audit - cannot be brushed aside - AT
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