TMI Blog2018 (5) TMI 1460X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment of service tax on reverse charge mechanism was effected on 07.05.2009 - Held that: - the department has not rejected the refund claim and returned the same to the appellant for deficit of document, namely, proof of payment of service tax, after it was filed on 16.3.2016. The refund claim cannot be rejected on the ground of time bar, since, they have complied with the condition of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the quarter July 2008 to Sept. 2008, on 16.03.2009, for an amount of ₹ 45,54 532/- Show cause notice was issued proposing rejection of the refund claim, which on adjudication, rejected. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (A), who inturn, rejected their appeal. Hence, the present appeal 3. Ld. Advocate Shri S. R. Dixit for the appellant submits t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otification. Further, he has submitted that it is a policy of the Govt. not to export of service tax, but, goods and services, therefore, exemption from payment of service tax has been allowed under Notification No. 41/2007-ST dated 06.10.2007, but, the exemption was allowed by way of the refund of the service tax paid in utilizing the services for exported goods and services. Therefore, the findi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that Notification No. 41/2007-ST dated 06.10.2007 exempts the taxable services received by the exporter and used for export of the goods from the whole of the service tax leviable thereon under Section 66 and Section 66A of the Finance Act, 1944. In the present case, there is no dispute of the fact that the goods have been exported and sales commission service on which service tax paid had been u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inion, the refund claim cannot be rejected on the ground of time bar, since, they have complied with the condition of filing the refund claim within 6 months from the date of export of goods for the relevant quarter i.e. from July 2008 to Sept. 2008. In the result, the impugned order is set-aside and the appeal is allowed. (Operative part of the order pronounced in the Court) - - TaxTMI - T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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