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Service Tax - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Exemption from payment of service tax - export of service - ...

Service Tax

August 5, 2023

Exemption from payment of service tax - export of service - business auxiliary service (BAS) - It is evident that not only had the appellant rendered ‘export of service’, be it under the 2005 Rules or under the 2012 Rules, but the extended period of limitation also could not have been invoked in the facts and circumstances of the case - AT

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