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2017 (11) TMI 609 - AT - Service TaxRefund claim - consumption of services in the course of export mainly port services - N/N. 41/2007-S.T. (as amended) - which is the date of export order or till which stage the services received by the appellant are allowable for the purpose of refund under the N/N. 41/2007-S.T. (as amended)? - Held that: - all the services received till the goods reached the gateway, port or the port of export and/or loaded on the ship or aircraft for the purpose of export till such time, are allowable for exemption/refund under the provisions of N/N. 41/2007-ST (as amended) - refund allowed - appeal allowed - decided in favor of appellant.
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