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2010 (11) TMI 293 - AT - Service TaxExemption - Refund - Export service - the Appellant paid Service Tax along with the Education Cess and claimed the refund of Service Tax and Education Cess of export services - Revenue submitted that Notification No. 41/07-S.T., dated 6-10-07 only provides exemption of Service Tax by way of refund - The Notification does not provide any refund of Service Tax by way of Education Cess - Tribunal decision in case of Kamakhya Cosmetics & Pharma. Pvt. Ltd., denied refund of Education Cess under the Area Based Exemption Notification - Hence, in absence of any notification granting refund of Education Cess in respect of specified taxable services used for export of goods, find no infirmity in the impugned Order and the Appeals are dismissed.
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