TMI Blog2013 (9) TMI 741X X X X Extracts X X X X X X X X Extracts X X X X ..... the commission agent in the shipping bill and admittedly, there was no such declaration made by the exporter in the shipping bill. But the amount of commission paid to the commission agent has already been deposited within time by the exporter and he has prayed that this technical error may be condoned. Since there was no effort to defraud the respondent and the amount of commission was already d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on No. 41/2007-S.T., dated 6-10-2007, as amended vide Notification No. 17/2008-S.T., dated 1-4-2008 will not bar the claim of the refund of the tax, even for the services rendered prior to amendment vide Notification No. 17/2008-S.T., dated 1-4-2008 nor it will come in the way for granting of the refund of the tax to the assessee, in terms of the Notification No. 17/2008-S.T., dated 1-4-2008? 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
