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Service Tax - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Jurisdiction - Refund claim - Whether the ld. CESTAT was right ...

Case Laws     Service Tax

August 24, 2018

Jurisdiction - Refund claim - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid? - Held Yes

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