Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (3) TMI 106 - CESTAT CHENNAI

2016 (3) TMI 106 - CESTAT CHENNAI - 2016 (42) S.T.R. 349 (Tri. - Chennai) - Refund of service tax on exempted services covered by Notification No.41/2007-ST - Denied as paid prior to export - Held that: As per law if refund is not given in one quarter that shall be given in the next quarter. Therefore, embargo by the procedure would be a barrier to get the export incentive through refund of the service tax paid. Also denial of refund shall be a hurdle to the export as there being no one-to-one r .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

T/42458/2013 - FINAL ORDER NO. 41372/2015 - Dated:- 7-10-2015 - D N Panda, Member (J) For the Appellant : Ms. Karthika Prasad, Adv For the Respondent : Mr. B. Balamurugan, AC (AR) ORDER Per D N Panda Learned counsel says that only on the ground that the exempted services covered by Notification No.41/2007-ST, dated 96.10.2007 not being availed prior to export of the goods, appellant is not entitled to refund of service tax paid thereon. Export is the sole business of the appellant and there were .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version