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2013 (12) TMI 1011 - AT - Service TaxDenial of refund claim - Taxable services not covered under the registration - Held that:- A bare perusal of different expenses clearly throws light that export does not occasion without these expenses being integrated. Therefore, all expenses occasioning the export is contemplation of Circular for abetment. We believe that law does not permit to export taxes. Therefore, all service tax relating to the services connected to export enjoys rebate. This we say following the principles laid down by Larger bench in Western Agencies Pvt. Ltd. reported in [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] - Decided against Revenue.
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