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Service Tax - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Refund of input service tax credit for the activities undertaken ...


Appellant Entitled to Refund of Input Service Tax Credit for SEZ Activities; Unjust Enrichment Principle Not Applicable.

December 26, 2012

Case Laws     Service Tax     AT

Refund of input service tax credit for the activities undertaken within the SEZs - As the appellant has exported the output service the principle of unjust enrichment does not apply - AT

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