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2016 (5) TMI 662 - AT - Service TaxEligibility for refund of Service tax - Notification No. 41/2007 - GTA service utilised in respect of export of goods - Appellant contended that it claimed refund after 19-2-2008 when GTA service was included for the purpose refund in Notification No. 41/2007 by amending Notification No. 3/2008-S.T., dated 19-2-2008 and therefore the refund should have been granted - Held that:- it is seen that Notification No. 41/2007-S.T. is an exemption notification and the exemption is operationalised by way of granting refund. Thus, the appellant would be eligible for refund of Service Tax paid on GTA service only if the said service was exempt from Service Tax under Notification No. 41/2007-S.T. at the time when the said service was rendered. It is seen that GTA service was rendered during October, 2007 to December, 2007. During the said period, the said service was not eligible for exemption under that notification as it was added in the said notification for the purpose of exemption w.e.f. 19-2-2008 vide amending Notification No. 3/2008-S.T. It is not anybody’s case that Notification No. 3/2008-S.T., dated 19-2-2008 has retrospective applicability. Thus, there is no doubt that on the date of rendition of GTA service, the same was not eligible for exemption under Notification No. 41/2007-S.T. Therefore, the question of refund of Service Tax paid on the said service in terms of Notification No. 41/2007-S.T. does not arise. - Decided against the appellant
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