2016 (5) TMI 662

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..... 1/2007 by amending Notification No. 3/2008-S.T., dated 19-2-2008 and therefore the refund should have been granted - Held that:- it is seen that Notification No. 41/2007-S.T. is an exemption notification and the exemption is operationalised by way of granting refund. Thus, the appellant would be eligible for refund of Service Tax paid on GTA service only if the said service was exempt from Service .....

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..... nst the appellant - ST/946/2009 - Final Order No. ST/A/53289/2015-CU(DB) - Dated:- 9-10-2015 - Justice G. Raghuram, President and Shri R.K. Singh, Member (T) Ms. Priyanka Goel, Advocate, for the Appellant. Ms. Suchitra Sharma, Commissioner (AR), for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - Appeal has been filed against order-in-appeal dated 31-8-2009 in .....

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..... aid service under Notification No. 41/2007-S.T. and therefore refund cannot be sanctioned. 3. We have considered the contentions of both sides. It is seen that Notification No. 41/2007-S.T. is an exemption notification and the exemption is operationalised by way of granting refund. Thus, the appellant would be eligible for refund of Service Tax paid on GTA service only if the said service was e .....

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