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2013 (4) TMI 523 - AT - Service TaxRefund claim in terms of notification No. 17/09-ST dated 07.07.2009 claim for the quarter April 2010 to June 2010 denied on the ground of non-mentioning of I.E.C code on Courier Agency Invoice - Held that:- Refund is claimed by the appellant under provisions of Notification No. 17/09-ST. Courier Agency service is specified at Sl. No. 10 of the table provided in the Notification. Exemption is available subject to the condition that receipt issued by Courier Agency shall specify the import-export number of exporter. As this condition is not fulfilled by the appellant Commissioner (Appeal) has rightly rejected their appeal.
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