Refund Granted for Business Auxiliary Services Despite Procedural Lapse Under Notification No. 18/2009-ST, Dated July 7, 2009.

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....Refund of service tax paid on BAS services - Notification No. 18/2009-ST, dated 07-07-2009 - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed - AT....