Can any one tell me whether we can claim refund of service tax on Swatch Bharath Cess & Krish kalyan Cess .
Bharani M.S
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Service tax refund
Replies (2)
you cannot claim refund of SWC and KKC but you can carry forward KKC and not SWC
In case of a SEZ unit, SBC refund can be claimed vide notification 12/2013. Further, KKC refund is available irrespective of SEZ or non-SEZ unit.
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