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Service Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Refund claim - relevant date - In respect of export of services, ...

Case Laws     Service Tax

September 19, 2018

Refund claim - relevant date - In respect of export of services, the relevant date for purposes of deciding the time limit for consideration of refund claims under Rule 5 of the CCR may be taken as the end of the quarter in which the FIRC is received, in cases where the refund claims are filed on a quarterly basis.

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