PORT/AIRPORT SERVICES: AT GREAT EXPANSION
Prepared By:
CA Pradeep Jain,
Monu Toshniwal
The introduction of Budget 2010 has brought a drastic change in the definition of the Port/Airport services which will definitely expand the scope of accepting the refund of service tax to the exporters.
The change can be compared by studying the earlier and amended definitions. The earlier definition of Port services as given at Section 65(82) (zn) of the Finance Act, 1994 which is produced as follows.....read more
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