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Service Tax - Highlights / Catch Notes

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Refund of service tax paid - specified services used for export ...

Case Laws     Service Tax

September 8, 2022

Refund of service tax paid - specified services used for export of goods - it is not shipping bill specific when more than one shipping bills are involved in a claim. Therefore, there is no requirement to determine FOB value shipping bill wise to determine the formula under Para 1(c) or Para 3 of the Notification. - AT

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