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Service Tax - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Refund of service tax on inputs - Article 265 clearly rules that ...

Case Laws     Service Tax

November 26, 2018

Refund of service tax on inputs - Article 265 clearly rules that there cannot be collection of tax without authority to Law, so also, the revenue should justifiably prove its authority to reject refund and retain, when clearly the amount did not belong to it, but to another.

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