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 1465 - AT - Service TaxRefund of Service Tax - N/N. 17/2009-ST dated 07.07.2009 - Export of goods or not - HELD THAT:- It is apparent that M/s MMTC Ltd. stands indemnified of all claims, damages etc. of the foreign buyer and/or vessels owner in respect of exports to be made through them and M/s S. K. Sarawagi & Co. Pvt. Ltd. (the appellant herein), the owner of the goods, is not allowed to export directly under Section 2 (20) of the Customs Act, 1962 as well as under the definition of ‘exporter’ in the Foreign Trade Policy, 2009-14 under Chapter 9.26 - The role of M/s MMTC Ltd. in the export of Manganese Ore is a compulsion to be observed by the appellant/assessee and it is not by choice which has led to the present dispute. Refund allowed - appeal allowed - decided in favor of apppellant.
|