The requirement of actual payment of VAT is not to be taken into ...
VAT Payment Not Needed for Notification No.12/2003 Benefits; Documentary Proof of Goods' Value Suffices.
November 16, 2016
Case Laws Service Tax AT
The requirement of actual payment of VAT is not to be taken into consideration for extending the benefit of said Notification No.12/2003, but it is only to be examined whether documentary proof indicating the value of goods sold, is available on record to extend the said benefit. - AT
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