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    <title>Refund / Exemption from service tax in relation to Service services - exporters of goods</title>
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    <description>Notification No. 41/2007-ST permits refund of service tax paid by exporters on seven specified taxable services linked to exported goods, expanding the earlier list under Notification No. 40/2007 to add General Insurance, Technical Testing and Analysis, and Technical Inspection and Certification. Refunds are subject to conditions: no Duty Drawback claimed, claims filed with the jurisdictional AC/DC, quarterly filing, and use of the prescribed form and procedure.</description>
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