Section 39
Deduction from return of refunded service tax
ActIn forceProvision 45 of 127
Section 39
(a)
cancellation of taxable service;
(b)
termination of taxable service; or
(c)
such other reasons as may be approved by the Director
General.
(2)
The registered person shall make the deduction referred to in subsection (1) within one year after the payment was made, or such extended period as may be approved by the Director General.
(3)
This section shall not apply to a foreign registered person.
Service Tax 59