Refund on foreign commission agent services for exports upheld where service tax payment was established, despite procedural objections.

Refund of service tax paid on foreign commission agent services used for export of goods was considered admissible under Notification No. 41/2007-ST where tax payment on the eligible export-related service was established. The objection that the recipient had not paid the tax before filing the refund claim was not treated as determinative. On that basis, the refund claim was sustained and the procedural objection as to the manner or timing of payment did not defeat entitlement.

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Issues: Whether refund of service tax paid on foreign commission agent services used for export of goods was admissible under Notification No. 41/2007-ST dated 6.10.2007.

Analysis: The refund claim was examined on the admitted position that service tax had been paid on the commission agent service used for export-related activity. The objection that the recipient had not paid the tax before filing the refund claim was not accepted as determinative where the tax payment on the relevant service stood established.

Conclusion: Refund under Notification No. 41/2007-ST dated 6.10.2007 was held admissible. The Revenue's appeal failed.

Final Conclusion: The order allowing the refund claim was sustained and the Revenue's challenge was rejected.

Ratio Decidendi: Where service tax paid on eligible export-related commission agent services is established, refund cannot be denied merely on the asserted procedural objection regarding the manner or timing of payment.

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