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