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2011 (1) TMI 654 - AT - Service TaxRefund of unutilized credit of service - Export services - Registration taken later but the refund claim pertains to a period prior to that date - registration is merely required for the purpose of maintenance of accounts - the fact that it is the Government's policy not to burden export with domestic taxes - the relevant rules require only those assessees to take registration who are required to pay service tax - This is a case where the respondent-assessees were not liable to pay any service tax but are merely claiming refund of the unutilized credit of tax paid on input service - Decided in favour of assessee.
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