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2016 (2) TMI 657 - AT - Service TaxRefund - period of limitation - export of services - Notification No. 11/2005 - ST - The period covered for the rebate was August 2005 to January 2006 and the application for refund was filed on 29.6.2007. - Held that:- A combined reading of Rule 5 of Export of Service Rules, 2005 and Notification 11/2005 -ST makes it clear that the rebate scheme under the said rules is a self-contained scheme and it nowhere invites the condition of one year for filing the application for rebate. - rejection of the appellants rebate claim on the ground of time-bar is not sustainable - refund allowed.
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