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Service Tax - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Seeking refund of unutilized credit - Export - Development of ...

Case Laws     Service Tax

February 14, 2022

Seeking refund of unutilized credit - Export - Development of Computer Software - In the present case, the availment of credit is not contested by the Revenue and the appellants having exported the services cannot be disentitled to refund under Rule 5 on the ground that the exported services are exempt - AT

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