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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Refund - tax paid on input services utilized for export services ...


Tax Refund Granted Despite Procedural Lapse Due to Lack of Specific Prohibition in Rules for Export Services.

February 15, 2016

Case Laws     Service Tax     AT

Refund - tax paid on input services utilized for export services - failure to submit the relevant documents and follow the procedures as prescribed - when it comes to substantial benefit the absence of specific embargo in the rules, the benefit should not be denied to an assessee. - AT

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