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Service Tax - Highlights / Catch Notes

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CESTAT, an Appellate Tribunal, ruled on a case regarding refund ...


CESTAT ruled in favor of the Appellant on refund of service tax for export pass fee. No service tax liability on Export Pass Fee. Refund granted.

Case Laws     Service Tax

June 12, 2024

CESTAT, an Appellate Tribunal, ruled on a case regarding refund of service tax on export pass fee u/s N/N. 30/2012-S.T. The Tribunal held that the appellant is not liable to pay service tax on the fee, as per precedent. The fees paid to the State Government do not constitute a service. The order of the Commissioner (Appeals) was set aside, and the appellant was granted a refund of Rs.30,68,750/- with 12% interest per annum, to be paid within 90 days.

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