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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund - export of services - appellant’s services do not get ...

Case Laws     Service Tax

November 9, 2018

Refund - export of services - appellant’s services do not get covered under ITSS but fall under BAS which were taxable during the relevant period. Since, they have exported these services they are entitled to the benefit of the refund of the input service tax.

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