Service Tax Refund on Brokerage Charges Allowed; Classified as Export Services; Based on Unjust Enrichment Principle.

Refund of service tax paid on brokerage charges collected from the Foreign Institutional Investors - Unjust enrichment - since the services rendered by the Respondent to the Foreign Institutional Investors were in the nature of export of services, refund allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X