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Service Tax - Highlights / Catch Notes

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Rebate claim - unjust enrichment - user of renting services for ...

Service Tax

October 29, 2019

Rebate claim - unjust enrichment - user of renting services for export of goods - These goods are ultimately taken outside India by those passengers. In this way the passengers can be termed as carrier only and not the exporter of those goods. The exporter is the respondent. Therefore the issue of unjust enrichment will not arise here.

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