TMI BlogRefund claim of service tax paid - the appellant is assisting or facilitating their principal to...Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in nature of Business Support Service and Business Auxiliary Service and specifically excluded from the intermediary service - refund claim cannot be denied by holding that the appellant is providing intermediary service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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