Period of limitation - relevant date - refund of accumulated ...
Period for Service Tax Refunds Linked to Service Date, Invoice Issuance, or Payment Receipt for Exports.
July 22, 2016
Case Laws Service Tax AT
Period of limitation - relevant date - refund of accumulated credit of service tax paid on input services used in exports of services - the date on which services are rendered or the invoices are raised for same, or the amounts are realised by the service provider, as applicable, would be the relevant date. - AT
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