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2014 (6) TMI 660 - AT - Service TaxAdmissibility of refund claim - period of limitation - Notification No. 41/2007-ST dated 6.10.2007 - As per para 2(e) of ibid notification the claim for refund was required to be filed on a quarterly basis within 180 days from the end of the relevant quarter during which the said goods had been exported. - Held that:- Commissioner (Appeals) has examined the matter in depth. He has rightly distinguished the applicability of section 11B and applicability of notification No.41/2007-ST. Concept that exemption notification has to be strictly construed has been appreciated. - no reason to interfere in the findings - Decided against assessee.
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