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Central Excise - Highlights / Catch Notes

Home Highlights June 2012 Year 2012 This

Refund of service tax - Merely because as per the terms of ...


Service tax refund in export contracts: Does delivering goods abroad extend the 'place of removal' beyond India?

June 24, 2012

Case Laws     Central Excise     AT

Refund of service tax - Merely because as per the terms of export contract, the goods have to be delivered at the customer's premises abroad, can it be said that the place of removal is extended to a place outside India. - AT

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