Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (7) TMI 916 - AT - Service TaxRebate claim - export of services - denied on the ground that the activity involves rendering of services within India and, hence, not covered within the scope of Export of Service Rules, 2005 - scope of SCN - HELD THAT:- In so doing and rendering a finding that the activity of the appellant does not constitute exports, the adjudicating authority has, doubtlessly, travelled beyond the scope of the show-cause notice. The appellant has not been placed on notice of the intent of the service tax authorities to reject their claim for rebate on the ground of exports not having taken place and that the services have been rendered within the country. It may not be out of place to take notice that, even considering that the issue could be decided on merit, the supply had been effected to a Special Economic Zone and a recipient operating, or in, a Special Economic Zone is entitled to tax exemption that devolves upon the provider. In any case, the appellant was entitle to the refund/rebate of the taxes paid on the services. Appeal allowed - decided in favor of appellant.
|