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Service Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Refund claim - denial on the ground that the FIRCs contains an ...


Refund Denied Due to Address Discrepancy on FIRCs; Exporter's Declaration Should Be Considered for Correlation.

December 15, 2017

Case Laws     Service Tax     AT

Refund claim - denial on the ground that the FIRCs contains an address different from that of claimant STPI and also the FIRCs records the remittances received as advance and therefore, the receipt of remittances cannot be correlated - Declaration made by the exporter cannot be brushed aside - AT

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