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TMI Blog2013 (7) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... /2009, the conclusion is compelling that several conditionalities enumerated therein are with regard to delineation of the taxable services in respect of which the exemption is applicable, the circumstances in which and the persons who are entitled/ disentitled to the claim for exemption and stage at which the exemption should be claimed; the time frame within which the claim for exemption could b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remitted by the services providers. The Central government, exercising the powers under Section 93 (1) of the Finance Act, 1994, issued Notification No. 17/2009-ST dated 07.07.2009, exempting the taxable services enumerated in an appended table, received by exporters of goods and used for export of such goods, from the whole of service tax under Section 66 and 66A of the Act, subject to the condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted factual scenario, recorded in the adjudication order and the appellate order as well, and the factual matrix, not disputed by the learned counsel for the appellant herein, in respect of refund claim of Rs. 1,71,765/-, for the period July 2010 to December 2010 (initial claim), tThe claim was filed on 01.09.2011 , beyond the period of one year, in respect of the exports pertaining to the quart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim is beyond the period of one year. 5. Section 93 of the Act confers a broad power on the Government to grant exemption from provisions of the Act including by imposition of such conditions as are considered appropriate by the Government. On a true and fair construction of the provisions of Notification No. 17/2009, the conclusion is compelling that several conditionalities enumerated therei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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