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Service Tax - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Refund of service tax - improper invoice/ draft invoice as all ...

Service Tax

March 6, 2020

Refund of service tax - improper invoice/ draft invoice as all the details required under Rule 4A are not available in the invoices - It has been a settled law that so long there is a substantive compliance of the Notification the benefit cannot be denied and a mere clerical error should not be the ground of rejection of refund claim or the benefit. - AT

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