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2024 (3) TMI 183 - CESTAT CHENNAIExport of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST dated 07.07.2009 to furnish EXP-1 and EXP-2 documents - HELD THAT:- The Ld. Consultant has explained that the delay in furnishing the above documents (EXP-1 and EXP-2) occurred only because of the delay in receiving the invoices from the foreign commission agents. They have subsequently submitted the documents and the CA Certificate was also furnished before the authorities. Taking note of the fact that the Service Tax paid in respect of export of services and cannot be subject to levy of Service Tax under Notification No. 18/2009-ST dated 07.07.2009, the denial of exemption on procedural lapses cannot be sustained. The impugned order is set aside - The appeal is allowed.
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