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Service Tax - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

Refund of unutilized Cenvat credit - intermediary services in ...

Case Laws     Service Tax

July 9, 2018

Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider - since the appellant is not intermediary service provider, service tax was not payable on reverse charge basis - refund allowed.

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