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But the ground reality is too much differing from the promises and intention of the government.
Refund is natural right and returned to that person who had paid.However it is pertinent to note that if the service provider located outside India and Service receiver is in taxable territory and these are the establishment of same person, than it is treated as import of service and service tax is to be paid.DEL CST Delhi.However in the judgment of Apotex Research Pvt Ltd Ors.There are specific rules to determine place of provision of services in relation to immovable property, transportation, value addition service on board of conveyance, events/conferences/seminars, performance based services, specified services etc.Ask the Board when it is going to specify this authority.Any document evidencing the convertible the payment has been received in convertible foreign exchange suffices the purpose.Further, SBC cannot be paid by utilizing credit of any other duty or tax Cenvat credit admissible on services of sales commission agent The CG vide E xcise Notification.Form of Rebate / Refund Claim Refund claim to filed in Form A within the time limits defined in Section 11B of Central Excise Act,1944 Rebate claim is to be filed in Form astr -2 within the time limits defined in Section 11B of Central.It is pertinent to note that in GST era, exporter might vistaprint coupon code december 2015 have to file separate claims to central government for coupon codes for 6pm website refund / rebate of taxes paid to central government and to state government for refund/rebate of taxes paid to state government.What is the document under which credit can be taken for Service Tax on goods transport paid by consignor or consignee?There may be the case where the foreign customer has paid the consideration in Indian Rupees instead of foreign currency and bank has issued Foreign Inward Remittance Certificate.Commissioner of Service Tax, Chennai 2011 14 m 32 (Chennai cestat) Delhi cestat in Wipro BPO Solutions Ltd.More Chances of rejection because of one to One correlation of Input Services with Export of Services Refund Formula There is simpler formula to calculate the refund amount.
Corruption is also the biggest drawback.
Detailed comparison of two notifications is as given below: Points of Comparison Provisions of Notification Comparison Points Notification 27/2012 CE (N.T.) stanley steemer promo codes november 2014 dated 18th June, 2012 Notification 39/2012 ST dated 20th June, 2012 Notification 27/2012 CE (N.T.) dated 18th June, 2012 Notification 39/2012 ST dated 20th.