Eligible person to get the refund - manufacture or the merchant ...
Dispute Over Service Tax Refund: Manufacturer vs. Merchant Exporter; Department Cannot Retain Tax Illegally.
September 8, 2015
Case Laws Service Tax SC
Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax, but in any case, the department cannot hold the service tax since they are not entitled to do so. - SC
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