Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1408 - AT - Service TaxRefund of service tax paid - exports made during the period December 2010 to May 2012 - N/N. 17/2009 dated 07.07.2009 and 52/2011 dated 30.12.2011 - HELD THAT:- In view of the amendment to definition of port services, all services provided within the port area are classified as port services Further, there is no such condition prescribed in the notification which requires the service provider to be authorized by the port - Since the Appellants refund claim was for more than 0.25% of the FOB value of exports, there was no need for self-certification. The conclusion of the Ld. Commissioner (Appeals) that the certificate is a general open – ended certificate is erroneous and not tenable, especially when the notification is silent w.r.t the format in which the certificate has to be submitted. Appeal allowed - decided in favor of appellant.
|