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    <title>Raising Bill for Export of Services and how to claim refund of Service Tax</title>
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    <description>Choose between invoicing exports of services without tax under the exemption option or invoicing with service tax and claiming a refund for tax on the exported output and on input services. Claiming refund follows the prescribed procedural route in the applicable notification. Maintain proof of export and a Bank Realization Certificate to substantiate refund or exemption claims; exemption is generally operationally simpler than paying tax first and seeking reimbursement.</description>
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