2018 (4) TMI 729

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..... payment of Service Tax in respect of services received by the exporter of goods and used for such export. The Notification is subject to certain conditions, to the effect that the exporter shall produce the relevant document evidencing their claim that such services have been used for export. The appellant has failed to produce copies of the relevant documents - however, appellant says that the .....

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..... of certain services, viz. Trans port of Goods by Road and Overseas Commission Agent , used in the export of goods. The benefit of the exemption was denied by the Authorities below and the appellant was directed to make payment of the Service Tax involved. Aggrieved by the decision the present appeal has been filed. 2. With the above background we heard both sides and perused the appeal reco .....

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..... of records we note that dispute is with reference to the appellant s claim for the benefit of the Notification No. 18/2009 ST dated 07/07/2009. This Notification grants exemption from payment of Service Tax in respect of services received by the exporter of goods and used for such export. The Notification is subject to certain conditions, to the effect that the exporter shall produce the relevant .....

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