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2019 (7) TMI 773 - AT - Service TaxExemption from service tax - various services provided - benefit of N/N. 18/2009-ST dated 07/07/2009 which was superseded by Notification No. 42/2012-ST dated 29/06/2012 - benefit of Notification has been denied to the appellant on the ground that the appellant has not filed the return in form EXP-4 in due time - HELD THAT:- Mere procedure lapse which admittedly is on account of non-availability of shipping bills that too due to delay on the part of customs cannot be the ground to deny the substantial benefit of the Notification. Though one copy of such shipping bill remains with the exporter which could have been annexed with EXP-4 to be filed within time. But delay of 15 days then the prescribed time limit is opined to be insignificant to deny the benefit of the notification especially when all other conditions of the notification are duly complied with by the appellant. The possibility of bonafide belief, that custom copy of shipping bill only has to be annexed, also cannot be ruled out. The delay does not appear to be arising out of malafide intent. Appeal allowed - decided in favor of appellant.
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