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Service Tax - Highlights / Catch Notes

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Refund of service tax - erroneous classification of service tax ...

Service Tax

November 25, 2021

Refund of service tax - erroneous classification of service tax - There can be no refund except for in the manner provided by Section 11B, i.e. without Assistant Commissioner recording his satisfaction to effect that the burden of tax paid and claimed as refund has not been further passed on. - AT

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