Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (2) TMI 1007 - AT - Service TaxRefund of service tax - export of goods - input services rendered by the Chartered Accountant - specified services or not as per N/N. 41/2012 ST dated 29.06.2012 - HELD THAT:- The bare perusal of the notification and the amendment thereof makes it clear that any service which is being received by an exporter of goods and are used for the export of goods and the service tax thereof has been paid the refund thereof can be claimed provided that the services are rendered at a place which is neither factory nor any other place or premises of production or manufacture. This perusal makes it, abundantly, clear that the question of the service being rendered pre or post export has no significance. In the present case, the Appellant is the exporter of excisable goods and is claiming refund of service tax paid on the specified services as clarifies in the C.A's certificate as mentioned above, and that the services have been used, admittedly, in and in relation to export - None of the said services appears to have been used for the purpose of production of soap stone - all are the services which are to be used beyond the factory or premises of production or manufacturer. Whereas the specified services in the impugned notification, are the services irrespective pre or post export/clearance but those which are beyond place of production or manufacture - the order is held to be a result of wrong interpretation of the relevant notification, accordingly, is hereby set aside - appeal allowed - decided in favor of appellant.
|