Service Tax Refund on Export Services: No Need to Link Claims to Specific Shipping Bills or Determine FOB Value Per Bill.
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....Refund of service tax paid - specified services used for export of goods - it is not shipping bill specific when more than one shipping bills are involved in a claim. Therefore, there is no requirement to determine FOB value shipping bill wise to determine the formula under Para 1(c) or Para 3 of the Notification. - AT....




TaxTMI
TaxTMI