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2015 (12) TMI 154 - CESTAT NEW DELHIRefund claim - exemption Notification No. 41/2007 dated 06.10.2007 as amended by Notification No. 17/2008 dated 01.04.2008 - Held that:- Impugned order of the learned Commissioner appears unsustainable. Its only by the amendment introduced by Notification No. 17/2008-ST that services provided by a commission agent located outside India and engaged under a contract or agreement or any other document by an exporter in India, to act on behalf of the exporter, to cause sale of goods exported by such exporter was notified as a scheduled service, comprising the taxable service enumerated in Section 65(105)(zzb), entitled to benefits of exemption and w.e.f. 01.04.2008. The learned appellate Commissioner however, appears to have concluded that since commission agent service was included as part of Business Auxiliary Service w.e.f. 01.07.2003 in Section 65(19) of the Finance Act, 1994, exemption was available for the entire period claimed. - refund Stayed.
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