ST : Requirement of Notification No. 12/2005-ST of filing declaration specifying

ST : Requirement of Notification No. 12/2005-ST of filing declaration specifying 'description, value and amount of tax on input services required' prior to date of export is impossible of being complied with in case of exporter of IT-enabled services; hence, rebate is allowable even if such declaration is filed after export


[2013] 32 taxmann.com 113 (Delhi)

HIGH COURT OF DELHI

Wipro Ltd.

v.

Union of India