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Service Tax - Highlights / Catch Notes

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Refund claim - N/N. 41/2007-ST - when the appellant availed ...

Service Tax

June 27, 2017

Refund claim - N/N. 41/2007-ST - when the appellant availed services provided by others, in the port or other specified services and produced the evidence of payment of service tax to such provider, the claim cannot be rejected on the ground of non-submission of proof of payment of service tax by the service provider to the Government.

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