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2018 (4) TMI 1167 - AT - Service Tax100% EOU - Refund claim - port services - N/N. 41 / 2007-ST - refund is being denied on the ground that the taxable services that are not covered under the registration certificate of provider, are not eligible for such refund - Held that: - CBEC vide its Circular No. 112/06/2009-ST dated 12.03.2009 has clarified that Granting refund to exporters, on taxable services, that he receives and uses for export, do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt with separately, independent of the process of refund - refund allowed - appeal dismissed - decided against Revenue.
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