Service Tax Refund or Exemption: Revenue Neutrality for 100% Export Oriented Units Using Rent-a-Cab Services.

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....100% EOU - Rent-a-Cab service - the service recipient of the appellant, who is a 100% EOU, benefit of non-payment of service tax or refund of the service tax paid, can be claimed by the 100% EOU, this is a revenue neutral situation - AT....