https://www.taxtmi.com/article/detailed?id=1057 The article argues that the notification's lower-limit threshold applies to the total refund claim linked to exported goods or a shipping bill, based on the Form A-1 framing and the requirement to file within one year of export, and that departmental practice treating each service-provider invoice or each singularly-stated "service" as a separate claim is inconsistent with the notification's language and purpose; the singular "service" should be read in context to encompass the specified services collectively. en-us Tue, 14 Dec 2010 22:31:01 +0530 Tue, 14 Dec 2010 22:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1057 The article argues that the notification's lower-limit threshold applies to the total refund claim linked to exported goods or a shipping bill, based on the Form A-1 framing and the requirement to file within one year of export, and that departmental practice treating each service-provider invoice or each singularly-stated "service" as a separate claim is inconsistent with the notification's language and purpose; the singular "service" should be read in context to encompass the specified services collectively. Articles Service Tax Tue, 14 Dec 2010 22:31:01 +0530 https://www.taxtmi.com/article/detailed?id=1057