2012 (4) TMI 535

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ort of goods from the inland container depot to the port of export through road carriers and railways, refund has been rejected on the ground that the invoices bear the note service tax to be paid by you directly to the government at the time of payment to us. A view has been taken that the remark shows that M/s. Sai Krupa Freight Forwarders Pvt. Ltd. is not paying the service tax but the service .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . - Appeal No.E/199/10 - - - Dated:- 23-4-2012 - MR. B.S.V. MURTHY, J. For the Respondent: Shri R.S. Srova, A.R JUDGEMENT Per: Mr. B.S.V. Murthy; The issue involved in this appeal is eligibility of the appellant for refund of service tax paid on various services in respect of goods exported by them. The matter has been coming up for hearing from 2.5.11 onwards and appellants ha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s bear the note service tax to be paid by you directly to the government at the time of payment to us. A view has been taken that the remark shows that M/s. Sai Krupa Freight Forwarders Pvt. Ltd. is not paying the service tax but the service receiver has to pay the tax. As regards refund claim in respect of technical testing and the analysis service and services of inspection and certification of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X