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Service Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Export of service - non-submission of declaration as required ...


Notification No. 39/2012-ST: Export Service Declaration Can Be Submitted Later; Authorities May Request It Anytime.

February 16, 2019

Case Laws     Service Tax     AT

Export of service - non-submission of declaration as required under N/N. 39/2012-ST - there is no stipulation in the notification that if the declaration prior to export is not made, then the same cannot be made in a future date or that departmental authority cannot call for the same in a subsequent day.

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