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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Refund of tax - the department cannot get itself unjust enriched ...

Service Tax

April 2, 2019

Refund of tax - the department cannot get itself unjust enriched by relying on Section 11B of the Act. If the services are not coming within the ambit of taxable service as contemplated under the Act 1994, Section 11B of the Act is not applicable.

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