https://www.taxtmi.com/forum/issue?id=4942 Drawback schedules factor service tax incidence on input services, while the service-tax notification permits exemption either by Schedule rates under paragraph 2 or by documentary refund under paragraph 3. The notification's either/or claim mechanism means the documentary refund route cannot be combined with drawback; an exporter must elect either drawback or service-tax refund. en-us Fri, 16 Nov 2012 11:10:12 +0530 Thu, 23 Jan 2025 15:57:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4942 Drawback schedules factor service tax incidence on input services, while the service-tax notification permits exemption either by Schedule rates under paragraph 2 or by documentary refund under paragraph 3. The notification's either/or claim mechanism means the documentary refund route cannot be combined with drawback; an exporter must elect either drawback or service-tax refund. Discussion-Forum Service Tax Fri, 16 Nov 2012 11:10:12 +0530 https://www.taxtmi.com/forum/issue?id=4942