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Amendment to Notification 41/2012-ST: Refund of Service Tax on Export Services Beyond Factory Premises Adjusted for Rate Increase.
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Seeks to amend notification No. 41/2012- ST, dated the 29th June, 2012 so as to allow refund of service tax on services used beyond the factory or any other place or premises of production or manufacture of the said goods for the export of the said goods and to increase the refund amount commensurate to the increased service tax rate - Notification