Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (9) TMI 193 - CESTAT, AHMEDABADExport of goods - refund of service tax under Notification No.41/2007-ST, dt.6.10.07 - port service - storage or warehousing service - insurance service - Technical Testing & Analysis services - Held that:- Regarding Technical Testing & Analysis services, the notification provides for refund only when such service is received in terms of written agreement with the buyer. Since there is no written agreement, refund is not admissible. - refund not allowable. The refund claim as regards Port service is admissible and allowed and as regards Service Tax on insurance, the appellant shall submit a statement before adjudicating authority for calculating admissible refund. - matter remanded back.
|