Refund of Service Tax - Time Limitation - reverse charge ...
CESTAT Clarifies Service Tax Refund Rules Under Reverse Charge; Stresses Strict Interpretation of Exemption Notifications.
March 18, 2020
Case Laws Service Tax HC
Refund of Service Tax - Time Limitation - reverse charge mechanism - The CESTAT has passed a laconic, well-reasoned and thorough order - It is trite, that while interpreting exemption notifications, such notifications have to be interpreted, stricto sensu. - HC
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