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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