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2017 (5) TMI 105 - AT - Service TaxRefund claim - commission agent service - N/N. 41/2007-ST dated 6.10.2007 - case of Revenue is that the respondent has not paid service tax being service recipient from the service provider before filing refund claim, therefore, they are not entitled for refund under N/N. 41/2007-ST dated 6.10.2007 - Held that: - it is not disputed that the respondent has paid service tax on the service on foreign commission agent provided to them, in that circumstance, the refund claim of service tax paid to the foreign commission agent for export of the goods under N/N. 41/2007-ST dated 6.10.2007 cannot be denied - appeal dismissed - decided against Revenue.
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