Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of service tax - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for entertaining refund application. - the appellant provided the service and received FIRCs against those service. Therefore, refund claim is admissible to the appellant.
Refund of service tax - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for entertaining refund application. - the appellant provided the service and received FIRCs against those service. Therefore, refund claim is admissible to the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
