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Service Tax - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Refund claim - N/N. 12/2005-ST - Export of services - filing of ...


Refund Claim Under Notification 12/2005-ST for Export Services to Be Processed Without Declaration Requirement.

November 23, 2016

Case Laws     Service Tax     AT

Refund claim - N/N. 12/2005-ST - Export of services - filing of declaration is a procedural requirement which is condoned and the lower authorities are directed to process the refund claim on its merits in accordance with law. - AT

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