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Service Tax - Highlights / Catch Notes

Home Highlights June 2014 Year 2014 This

Denial of refund claim - Export of services - the contention ...


Refund Claim Denied for Export of Services Over BRC; Yearly BRC Submission Deemed Sufficient by Court.

June 26, 2014

Case Laws     Service Tax     AT

Denial of refund claim - Export of services - the contention that Bank Realisation Certificate (BRC) has not been produced in respect of individual receipt is not sustainable, particularly, when the appellants have produced the entire BRC for the complete financial year. - AT

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