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Service Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Refund - period of limitation - export of services - the rebate ...

Service Tax

February 22, 2016

Refund - period of limitation - export of services - the rebate scheme under the said rules is a self-contained scheme and it nowhere invites the condition of one year for filing the application for rebate. - rejection of the appellants rebate claim on the ground of time-bar is not sustainable - AT

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