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Service Tax - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Refund of Service Tax - input service - The reasons attributed ...


Refund Denial of Service Tax on Input Services Overturned; Appellant Meets Conditions of Notification No. 41/2012.

August 20, 2021

Case Laws     Service Tax     AT

Refund of Service Tax - input service - The reasons attributed by the Adjudicating Authority cannot be sustained since there is no doubt that these services were not used in the factory of production but in any other place or premises of production or manufacture of the said goods, for their export. - the appellant satisfies the conditions of N/N. 41/2012 - AT

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