Refund of service tax paid - exports - Since the Appellants ...

Service Tax Refund on Exports Exceeds 0.25% FOB Value; No Additional Conditions Allowed by Commissioner.

May 27, 2019

Case Laws Service Tax AT

Refund of service tax paid - exports - Since the Appellants refund claim was for more than 0.25% of the FOB value of exports, there was no need for self-certification - Commissioner cannot impose its own conditions.

View Source

← Previous Next →

Refund of service tax paid - exports - Since the Appellants ...

Service Tax Refund on Exports Exceeds 0.25% FOB Value; No Additional Conditions Allowed by Commissioner.

May 27, 2019

Case Laws Service Tax AT

You may also like:

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per...

Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

Export of services - claim refund of the service tax paid on various input services under rule 5 of Cenvat Credit Rules, 2004 - since all the conditions are satisified,...

Electronic refund of service tax paid on taxable services used for exports of goods - Trade Notice

Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

Refund of service tax - input service received and used in respect of export of goods - services of transport of export goods through national waterway, inland water and...

Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

Levy of Service Tax - rendering cleaning service mostly to non- commercial organizations, government hospitals, educational institutes - As the cleaning service has been...

Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

Wrongful availment of CENVAT Credit or not - inclusive of service tax contract - appellant shall be entitled to take Cenvat Credit on the amount of service tax paid by...

The appellant availed CENVAT credit prior to registration. The department demanded interest on such credit, which was held impermissible as no demand for recovery of...

The case involved a dispute u/s refund of service tax paid under Export of Services Rules, 2005. The Appellate Tribunal addressed whether the Order-in-Original exceeded...

Composite supply involving works contract services provided to local authority not exempt under GST. Entry 3B of Notification No. 13/2017-CT(Rate) exempting services to...

Refund of service tax - input services - port services - The rejection of refund claim is with respect to Service Tax paid on Port Services and not Customs House Agent...

Quick Updates: