https://www.taxtmi.com/caselaws?id=215688 The Tribunal allowed the application for Condonation of Delay, finding the reason for delay satisfactory. Regarding the refund of service tax on GTA services under Notification No. 17/2009, the Tribunal held that the provision prohibiting payment of tax on exempted goods under the Central Excise Act did not apply to service tax. The Finance Act, 1994, did not bar an assessee from paying tax on exempted services and claiming a refund. Consequently, the Tribunal set aside the Commissioner's order and allowed the appeals, clarifying the legal position on tax payment and refund eligibility under specific notifications. en-us Fri, 20 Apr 2012 00:00:00 +0530 Thu, 17 Jan 2013 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215688 The Tribunal allowed the application for Condonation of Delay, finding the reason for delay satisfactory. Regarding the refund of service tax on GTA services under Notification No. 17/2009, the Tribunal held that the provision prohibiting payment of tax on exempted goods under the Central Excise Act did not apply to service tax. The Finance Act, 1994, did not bar an assessee from paying tax on exempted services and claiming a refund. Consequently, the Tribunal set aside the Commissioner's order and allowed the appeals, clarifying the legal position on tax payment and refund eligibility under specific notifications. Case-Laws Service Tax Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215688