https://www.taxtmi.com/caselaws?id=204703 Refund under Notification No. 41/2007-S.T. cannot be denied merely because the service provider was not registered under the specific service category, where the service tax was otherwise collected and the exporter's claim satisfied the scheme's requirements. The Board circular clarified that refund eligibility for export-related services does not depend on verifying the supplier's category-wise registration certificate, and that any procedural lapse by the service provider is to be addressed separately. On that basis, non-registration under Business Auxiliary Service did not affect the refund claim, and the denial was treated as unsustainable. en-us Thu, 12 Aug 2010 00:00:00 +0530 Mon, 01 Aug 2011 07:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204703 Refund under Notification No. 41/2007-S.T. cannot be denied merely because the service provider was not registered under the specific service category, where the service tax was otherwise collected and the exporter's claim satisfied the scheme's requirements. The Board circular clarified that refund eligibility for export-related services does not depend on verifying the supplier's category-wise registration certificate, and that any procedural lapse by the service provider is to be addressed separately. On that basis, non-registration under Business Auxiliary Service did not affect the refund claim, and the denial was treated as unsustainable. Case-Laws Service Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204703