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Notification No. 39/2012-ST: Export Service Declaration Can Be Submitted Later; Authorities May Request It Anytime.
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....Export of service - non-submission of declaration as required under N/N. 39/2012-ST - there is no stipulation in the notification that if the declaration prior to export is not made, then the same cannot be made in a future date or that departmental authority cannot call for the same in a subsequent day.....
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