Amends notification no. 17/2009 - ST dated 7-9-2009 to include services provided by airport authority for the purpose of refund of service tax in case of export of goods - 37/2010 - Service Tax
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Service tax refund: inclusion of airport authority services at airports for exports enabling refund eligibility under amended notification. Amendment inserts entry 18(zzm) in Notification No. 17/2009 to treat Service provided by airports authority or any other person in any airport in respect of the export of goods as eligible for refund of service tax, made under sub-section (1) of section 93 of the Finance Act, 1994 and published as Notification No. 37/2010-Service Tax.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Service tax refund: inclusion of airport authority services at airports for exports enabling refund eligibility under amended notification.
Amendment inserts entry 18(zzm) in Notification No. 17/2009 to treat Service provided by airports authority or any other person in any airport in respect of the export of goods as eligible for refund of service tax, made under sub-section (1) of section 93 of the Finance Act, 1994 and published as Notification No. 37/2010-Service Tax.
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