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Service Tax - Highlights / Catch Notes

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Refund of service tax on taxable services used for export of ...

Service Tax

April 9, 2012

Refund of service tax on taxable services used for export of goods – assessee claimed refund of service tax on taxable services used for export of MT of Chrome Concentrate as per Notification 17/2009-ST dated 7.7.2009 – export made through MMTC - claim denied on ground that the appellant are not the exporter of the goods but the exporter of the said goods was M/s MMTC Ltd., BBSR - Matter remanded back - AT

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