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Service Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Refund claim of service tax paid - the appellant is assisting or ...

Service Tax

June 14, 2019

Refund claim of service tax paid - the appellant is assisting or facilitating their principal to purchase goods from India and no third party is involved which is in nature of Business Support Service and Business Auxiliary Service and specifically excluded from the intermediary service - refund claim cannot be denied by holding that the appellant is providing intermediary service

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