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2015 (10) TMI 2357 - AT - Service TaxRefund of Service Tax - services used for Supply of ATF for foreign going aircraft - Refund claimed on grounds that ATF which has been fueled by them in air crafts that were undertaking foreign voyage and hence it is export of goods - Appellant contends that as per Notification 37/2010 services provided by air port authority to any other persons is included for refund of service tax - Held That:- Service tax discharged by MIAPL is under Section 65(105)(zzm) - Notification 17/2009-ST specifically grants refund of tax paid on services provided under category mentioned therein and service tax paid by MIAPL is under category which was not classified under Notification 17/2009-ST - Found no merit in appeal - Decided against the assessee.
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