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2017 (6) TMI 111 - AT - Service TaxRefund claim - export of Information Technology Software Services for the period April 2008 to June 2008 - denial on the ground that they had not submitted bifurcated figures in respect of IT enabled services and the other services exported, non-registration for the exported services and also time barred - Held that: - these services rendered by the appellant are export services as is clearly brought out in the softech form, APR, financial etc - Further the CA certificate submitted by the appellant also certified that the appellants have rendered export services and the consideration received by the appellant is only for export of services and further the declaration from service recipient that the services have been received from PA Consulting during the disputed period - the appellants are entitled for the refund as claimed by them - appeal allowed - decided in favor of appellant.
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