SEZ Developer's Service Tax Refund: Payment Date, Not Invoice Date, Determines Limitation Period.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of service Tax – Period of limitation - SEZ developer - Date of invoice should not be taken as relevant date thus not found maintainable as there is no such provision in Notification - Date of payment of service tax is relevant - AT....