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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Refund - As the services in question, namely, clearing and ...

Case Laws     Service Tax

December 4, 2017

Refund - As the services in question, namely, clearing and forwarding agent service and custom house agent service are used at the port of export and after the goods have been manufactured, the provisions of Drawback Rule 12(1)(a)(ii) are clearly not applicable to these services. - AT

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