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Service Tax - Highlights / Catch Notes

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Refund claim - Exporter or not - export being made through M/s ...

Service Tax

May 27, 2019

Refund claim - Exporter or not - export being made through M/s MMTC Ltd. due to restriction who stands indemnified of all claims, damages etc, of the foreign buyer and/or vessels owner in respect of exports to be made through them and M/s S. K. Sarawagi & Co. Pvt. Ltd. (appellant), the owner of the goods - refund to the appellant is rightfully sanctioned for the service tax paid in terms of the services utilized in the export of goods

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