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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

In respect of export of services, the relevant date for purposes ...

Case Laws     Service Tax

December 6, 2018

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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