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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Cenvat Credit - Export of services by the 100% EOU - As per Rule ...

Service Tax

July 13, 2016

Cenvat Credit - Export of services by the 100% EOU - As per Rule 4A of Service Tax Rules, 1994, there is no requirement that the premises of the service recipient has to be registered. Therefore, the denial of refund on this ground is unjustified. - AT

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