TMI Blog2014 (4) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... ctive. Thereafter, the only requirement is that a return should be filed in respect of the exempted taxable service. In respect of the taxable services which were rendered in respect of the export of goods prior to the date of Notification 18/2009, that notification would have no application whatsoever. The assessee had made exports between April 2008 to June 2009. Under the relevant notification, service tax was liable to be paid and then an application for refund was required to be presented within 60 days of the end of the relevant quarter in which the goods had been exported. Once a period of limitation was prescribed in the exemption notification for submitting the refund application, that would necessarily govern. There being no appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eriod from April 2008 to June 2009 in respect of the services of commission agents located abroad who had been engaged for procuring orders for export. A notice to show-cause was issued to the assessee by the Assistant Commissioner, Customs, Central Excise Service Tax, Division-I, Noida on 8 January 2010 to show-cause as to why the refund should not be disallowed. The Assistant Commissioner rejected the refund claim by an order dated 7 March 2011. In appeal, the Commissioner (Appeals) held that the claim for refund filed within a period of one year from the date of export was not barred by limitation and the assessee would be entitled to a refund for that period, if otherwise admissible on merits. The appeal filed by the assessee has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier notification (Notification 41/2007) was superseded. An exemption was provided by way of refund of service tax paid on specified services used for the export of goods. Clause 2(f) of the notification provided that the claim for refund shall be filed within one year from the date of export of the goods. The explanation stipulated that the date of export shall be the date on which the proper officer of Customs makes an order permitting clearance and loading of the goods for exportation. Admittedly, the services of a commission agent, governed by Section 65(105)(zzb) would not fall within the purview of notification 17/2009. (iv) By notification 18/2009, which was also issued on 7 July 2009, various taxable services including those ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in one year from the relevant date. The assessee claimed an exemption in terms of the relevant notification which was issued in exercise of powers conferred by Section 93(1) of the Finance Act, 1994. Consequently, as an assessee claiming an exemption, the appellant was also bound by the condition which was stipulated in the exemption notification. Under the notification dated 6 October 2007 (as amended on 1 April 2008), the claim for refund was required to be filed on a quarterly basis within sixty days from the end of the relevant quarter during which the goods had been exported. The Commissioner (Appeals), proceeded to grant to the assessee the benefit of the subsequent notification (Notification 17/2009) under which it is provided tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e only requirement is that a return should be filed in respect of the exempted taxable service. In respect of the taxable services which were rendered in respect of the export of goods prior to the date of Notification 18/2009, that notification would have no application whatsoever. The assessee had made exports between April 2008 to June 2009. Under the relevant notification, service tax was liable to be paid and then an application for refund was required to be presented within 60 days of the end of the relevant quarter in which the goods had been exported. Once a period of limitation was prescribed in the exemption notification for submitting the refund application, that would necessarily govern. There being no appeal by the revenue agai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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