Our client has provided service to MES which was taxable from 01.03.2015 which was exempt retrospectively. We have applied for refund of service tax paid due to insertion of section 159 of Finance Act, 2016 In which basic documents required for applying is Contract entered into before the 1st day of March, 2015 and on which appropriate stamp duty, where applicable, had been paid before that date.
In which it was specifically mentioned that stamp duty should be paid where applicable ? ?
My question is ? ? ?
Whether there is any clause in Registration Act 1908 along with Stamp duty Act 1958 which require that contract executed between MES department and client is compulsorily to be registered . .
CAclubindia
