Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 507 - AT - Service TaxEffect of amended notification change - Notification No.41/2007 - Held that:- The impugned Notification No.41/07 is a different kind of notification essentially granting a refund of service tax paid on services used in relation to export of goods - the cited notification has been amended to facilitate Indian exports to be freed from domestic taxes and to make them competitive in the international market and the Board in its circular dt. 12.3.2009 clarified that the amended provision as in existence on the date of filing the refund may be applied in preference to the legal position that normally the provisions as applicable at the time of export be applied.
|