MCQOPTIONS
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| 1. |
Which of the following is not true about claiming refund of service tax under section 142? |
| A. | Service tax is deposited under earlier law |
| B. | Provision of service is complete under earlier law |
| C. | Refund of service tax would be in cash |
| D. | Refund claim should be within the time limit under section 11B(2) of the Central Excise Act, 1944 |
| Answer» C. Refund of service tax would be in cash | |