Appellant's services reclassified from ITSS to BAS; eligible for input service tax refund on exported services.
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....Refund - export of services - appellant’s services do not get covered under ITSS but fall under BAS which were taxable during the relevant period. Since, they have exported these services they are entitled to the benefit of the refund of the input service tax.....




TaxTMI
TaxTMI