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Service Tax - Highlights / Catch Notes

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Refund of service tax paid on brokerage charges collected from ...


Service Tax Refund on Brokerage Charges Allowed; Classified as Export Services; Based on Unjust Enrichment Principle.

November 28, 2018

Case Laws     Service Tax     HC

Refund of service tax paid on brokerage charges collected from the Foreign Institutional Investors - Unjust enrichment - since the services rendered by the Respondent to the Foreign Institutional Investors were in the nature of export of services, refund allowed.

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