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    <title>service tax refund under notification 41/2012</title>
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    <description>Rebate under the notification covers services used beyond the place of removal for excisable goods and, for non-excisable goods, only services used for export; commission agent fees incurred to obtain orders are services used before removal (place of removal commonly the port) and thus are ineligible. Additionally, exporters taking duty drawback under all industry rates ordinarily cannot claim the rebate, preventing duplicate benefits.</description>
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      <description>Rebate under the notification covers services used beyond the place of removal for excisable goods and, for non-excisable goods, only services used for export; commission agent fees incurred to obtain orders are services used before removal (place of removal commonly the port) and thus are ineligible. Additionally, exporters taking duty drawback under all industry rates ordinarily cannot claim the rebate, preventing duplicate benefits.</description>
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      <law>Service Tax</law>
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