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Refund of service tax - business of chit funds - foreman commission was introduced in the Finance Act,...

Refund of service tax - business of chit funds - foreman commission was introduced in the Finance Act, 2015 - The appellant has proved that the incidence of service tax has not been passed on to anyone - the denial of refund for the period prior to 31/03/2015 is not sustainable in law - AT .....

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