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Service Tax - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Refund - SEZ unit - The plain language of the notification makes ...


SEZ units can pay tax and claim refunds for exempted services; notification allows this process without restrictions.

June 18, 2016

Case Laws     Service Tax     AT

Refund - SEZ unit - The plain language of the notification makes it clear that there is no bar from an assessee from paying tax and then claiming refund as the services are exempted - AT

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