Service tax rebate for exporters reinstated retrospectively, permitting claims for previously denied rebates within a short filing window. Service tax rebate for services received by exporters and used for export is restored by a retrospective amendment to the notification under section 93A of the Finance Act, 1994, as specified in the Tenth Schedule. Actions under the notification are validated as if the amendment had always been in force. Rebate previously denied but now due must be granted, and claims must be filed within one month from commencement of the Finance Act, 2016.
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Service tax rebate for exporters reinstated retrospectively, permitting claims for previously denied rebates within a short filing window.
Service tax rebate for services received by exporters and used for export is restored by a retrospective amendment to the notification under section 93A of the Finance Act, 1994, as specified in the Tenth Schedule. Actions under the notification are validated as if the amendment had always been in force. Rebate previously denied but now due must be granted, and claims must be filed within one month from commencement of the Finance Act, 2016.
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