In the existing regime of indirect taxation refund is one of a most strained area, both for the taxpayer and the tax administration.

Assignment of right to use the spectrum and its transfers has been deducted as a service leviable to service tax and not sale of intangible goods.
Customs Act to provide for deferred payment of customs duties for importers and exporters with proven track record

It is the responsibility of the employer to deduct TDS on salary and deposit to government. In the case of salaries the liability to deduct tax arises only at the time of payment.

Presently, services provided by Government or a local authority, excluding certain services specified under clause (a) of section 66D, are covered in the Negative List.

World economy over last few years has been very sluggish and more so Indian economy. The impact on Indian economy could be witnessed in the form of declining exports from India.