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Service Tax - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Section 11B is applicable for the purpose of computation of one ...

Case Laws     Service Tax

May 24, 2018

Section 11B is applicable for the purpose of computation of one year period for filing the refund claim and for export of service, the "relevant date" for the purpose of deciding the time limit for consideration of refund claim under Rule 5 of CCR will be the end of the quarter in which the FIRCs received. - AT

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