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2013 (9) TMI 741 - HC - Service TaxRefund of tax - Benefit of notification - Non fulfillment of conditions - Section 65(105)(zzb) - Held that:- Section 65(105)(zzb) of the Notification No. 17/2008-S.T., dated 1-4-2008 provides that exporters was declaring the amount of commission paid or payable to the commission agent in the shipping bill and admittedly, there was no such declaration made by the exporter in the shipping bill. But the amount of commission paid to the commission agent has already been deposited within time by the exporter and he has prayed that this technical error may be condoned. Since there was no effort to defraud the respondent and the amount of commission was already deposited, therefore, the assessee will be entitled for refund in terms of amended Notification No. 17 of 2008-S.T., dated 1-4-2008 and mere mentioning in the shipping bill by the exporter would not disentitle him to claim refund - Decided against Revenue.
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