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Service Tax - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Refund of unutilized CENVAT Credit - business of software ...

Case Laws     Service Tax

January 13, 2020

Refund of unutilized CENVAT Credit - business of software trading - Export of services - place of provisions rules - intermediary services - arranging and facilitating procuring main services and transmitting the same to their overseas customers - Rule 9(c) would not be applicable as the respondent is not an intermediary - Refund allowed.

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