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Service Tax - Highlights / Catch Notes

Home Highlights March 2024 Year 2024 This

Export of services - Procedural lapse in submitting the proof of ...

Service Tax

March 5, 2024

Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides, the Tribunal observed that the sole ground for confirming the demand was the non-fulfillment of conditions specified in the Notification. However, considering the explanations provided and the subsequent submission of documents by the appellant, the Court concluded that denial of exemption due to procedural lapses was unjustified.

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