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2010 (8) TMI 47 - HC - Service TaxRebate - Export of Service - The respondent assessee is engaged in rendering customer care services falling under the category of “Business Auxiliary Services” under the provisions relating to levy of service tax under the Finance Act, 1994. It claimed credit for input services in accordance with Notification No.12/2005-ST dated 19.4.2005. Claim of the assessee for the rebate was for the period from 19.4.2005 to 30.4.2005 and 1.5.2005 to 31.5.2005. Exporter to file declaration prior to export of service. Declaration filed on 9.5.2005 while relevant notification published on 19.4.2005. Delay made due to managerial approval. Held that – filing of declaration complied within reasonable period and such filing before export not mandatory. Impugned order holding rebate as admissible, upheld.
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