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Service Tax - Highlights / Catch Notes

Home Highlights July 2014 Year 2014 This

Relevant date for refund claim - export of services - it would ...


Time Limit for Refund Claims on Export Services Hinges on Date of Payment Receipt u/s 11B.

July 9, 2014

Case Laws     Service Tax     AT

Relevant date for refund claim - export of services - it would be appropriate that the relevant date for calculating the time limit under Section 11B also should be the date on which consideration is received - AT

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