Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 666 - AT - Service TaxRefund claim - service tax erroneously paid - denial on the ground of mentioning the commission amount on the shipping bill or in the bill of export - procedure stated under N/N. 18/2009-ST dated 07/07/2009 - Held that: - Hon'ble High Court of Gujarat in a similar situation in the case of Commissioner of Central Excise& Customs, Swat -1 V. ABG Shipyard Ltd [2013 (9) TMI 741 - GUJARAT HIGH COURT] had clearly ruled that non declaration of the commission amount on the shipping bill is a procedural lapse, when the amount of commission paid is not disputed and the service tax liability on that is also discharged - appeal dismissed - decided against Revenue.
|