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2018 (4) TMI 729 - AT - Service TaxBenefit of N/N. 18/2009 ST dated 07/07/2009 - Transport of Goods by Road - Overseas Commission Agent - export of goods - denial on the ground that the appellant has not produced various documents such as the relevant invoices for verification - Held that: - the Notification grants exemption from payment of Service Tax in respect of services received by the exporter of goods and used for such export. The Notification is subject to certain conditions, to the effect that the exporter shall produce the relevant document evidencing their claim that such services have been used for export. The appellant has failed to produce copies of the relevant documents - however, appellant says that the appellant is in possession of all the necessary documents and the same can be submitted once again for verification. Matter remanded to the Original Authority for verification of the documents - appeal allowed by way of remand.
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