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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Refund claim of service tax - validity of period of limitation ...

Service Tax

December 21, 2018

Refund claim of service tax - validity of period of limitation of 6 months - exemption grated with retrospective effect - vires of Section 103 of the Finance Act, 1994 - Courts have often hold that period of limitation for claiming refund is mandatory - Cannot be extended further.

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