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2017 (9) TMI 78 - AT - Service TaxRefund of service tax on GTA services - N/N. 41/2007-S.T. - C.B.E. & C. Circular No. 120/01/2010-S.T., dated 19-1-2010 - Held that: - circular conveys that in budget 2009 the scheme under N/N. 41/2007-S.T. was simplified in N/N. 17/2009-S.T. by providing self certification or Chartered Accountant’s certification about co-relation and nexus between input Services & the exports. That above logic can be followed for N/N. 5/2006-C.E. (N.T.) where such simplification of N/N. 17/2009-S.T. may not be available - As the benefit of C.B.E. & C. Circular dated 19-10-2010 were not available before the adjudicating authority, the matter is remanded back to the Adjudicating authority to decide the matter on the basis of Chartered Accountant’s certificate to establish the co-relation required under N/N. 41/2007-S.T. - appeal allowed by way of remand.
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