Refund on export-related technical testing services upheld under the notified service tax exemption framework.

Refund of service tax on technical testing and analysis services used for export of goods was treated as admissible under Notification No. 41/2007-ST because the service fell within the notified category, the services were actually used for export-related testing, and tax had been paid on them. As the Revenue did not dispute the service classification, denial of refund was held unjustified. The Tribunal followed its earlier view that such service tax is refundable to an exporter under the notification, and the Revenue's appeal was rejected.

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Issues: Whether refund of service tax paid on technical testing and analysis services used for export of goods was admissible under Notification No. 41/2007-ST dated 06.10.2007.

Analysis: Technical testing and analysis was covered by the notification as a specified service. The assessee had a contract with foreign buyers for technical testing before export, and the lower authorities had found that the services were actually used, service tax had been paid, and the Revenue had not disputed the classification of the services. In these circumstances, denial of refund was not justified, and the Tribunal followed its earlier view that such service tax is refundable to an exporter under the notification.

Conclusion: The refund was held to be admissible and the Revenue's appeal was rejected.

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