Section 38A
Refund of service tax, etc., to a foreign registered person
ActIn forceProvision 44 of 124
Section 38A
(1)
Where the Director General is satisfied that the refund under section 38 is to be made to a foreign registered person, the Director
General may withhold the whole or any part of such refundable amount to be credited to any following or subsequent taxable period.
(2)
The Director General shall treat the amount credited as payment or part payment received from the foreign registered person.