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Service Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

Denial of refund claim - export of software service and ...


Refund Denied for Software Export Services; Rule 6(3)(c) 20% Cap Not Applicable as Services Were Non-Taxable.

February 9, 2015

Case Laws     Service Tax     AT

Denial of refund claim - export of software service and software consultancy service - the activity were not taxable during the relevant period - the cap of 20% prescribed under Rule 6(3)(c) have no application whatsoever. - AT

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