2009 (9) TMI 549 - AT - Service Tax

Export Refund- whether the services in respect of which export refund is claimed are covered by the exemption Notification No. 40/07-S.T. issued under Section 93 of the Finance Act 1994 or not? Held that- this appeal is to be decided by the double bench not by single bench thus registry is requested to list these appeals before Division Bench.

Summary

The Appellate Tribunal CESTAT, New Delhi ruled that the issue of export refund services falls under exemption Notification No. 40/07-S.T. and must be decided by a Division Bench due to interpretation complexities. The appeals were referred to the Division Bench for decision.