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2016 (1) TMI 887 - AT - Service TaxRefund of service tax on services used for export of goods - GTA Services and Port Services. - co-relation of Service Tax paid by the Service providers - Notf No. 41/2007-ST dt 6/10/2007 - Held that:- Though the clarification vide Circular No. 120/01/2010-ST dt 19/10/2010 was with respect to Notf No. 5/2006-CE(M.T) but it clearly conveys that in budget 2009 the scheme under Notf No. 41/2007-ST was simplified in Notf No. 17/2009-ST by providing self certification or Chartered Accountant’s certification about co-relation and nexus between input Services & the exports. That above logic can be followed for Notf No. 5/2006-CE(MT) where such simplification of Notf No. 17/2009-ST may not be available. As the benefit of CBEC Circular dt 19/10/2010 and relied upon case laws were not available before the adjudicating authority, the matter is remanded back to the Adjudicating authority to decide the matter on the basis of Chartered Accountant’s certificate to establish the co-relation required under Notf No. 41/2007-ST - Matter remanded back.
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