https://www.taxtmi.com/caselaws?id=217078 Refund of service tax under Notification No. 41/2007-ST was allowed for THC, documentation, repo, examination and customs clearance charges because the Tribunal treated those services as covered by its earlier precedent and within the notification. Refund on fumigation charges was denied because the notification required a written agreement for specialised container cleaning and proof of compliance with the prescribed conditions, including use of an accredited service provider; those requirements were not met. The legal principle stated is that refund under a conditional exemption notification depends on strict fulfilment of the documentary and substantive conditions, and relief cannot be granted where they are absent. en-us Fri, 07 Sep 2012 00:00:00 +0530 Wed, 09 Jul 2014 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217078 Refund of service tax under Notification No. 41/2007-ST was allowed for THC, documentation, repo, examination and customs clearance charges because the Tribunal treated those services as covered by its earlier precedent and within the notification. Refund on fumigation charges was denied because the notification required a written agreement for specialised container cleaning and proof of compliance with the prescribed conditions, including use of an accredited service provider; those requirements were not met. The legal principle stated is that refund under a conditional exemption notification depends on strict fulfilment of the documentary and substantive conditions, and relief cannot be granted where they are absent. Case-Laws Service Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217078