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2016 (7) TMI 780 - AT - Service TaxRefund of service tax paid on BAS services - commission paid to foreign agents for the taxable service of business auxiliary services availed for export of goods - Refund claim was rejected on the ground taht, appellant had not complied with or fulfilled any of the conditions prescribed under the applicable Notification No. 18/2009-ST, dated 07-07-2009 and instead had claimed refund under Notification No.17/2009-ST which was not at all applicable in respect of the BAS provided by foreign agents. Held that:- The procedures prescribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non-fulfilment of the conditions in my view is condonable. - the non-fulfilment of the conditions is only a procedural lapse and can be condoned. - Refund allowed
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