https://www.taxtmi.com/caselaws?id=220924 The Commissioner allowed the appeals, granting the appellants the denied refund of the service tax paid on foreign commission for exports made under Drawback Shipping bills. The appellants were found eligible for the refund under Notification No. 41/2007, as the condition regarding availing drawback under the relevant rules was omitted by an amended Notification in 2008. The commission paid to foreign agents was not considered an input service, and the refund amount was determined based on whether the claims were filed before or after the amendment date, with a restriction of 2% or 10% of the FOB value, respectively. en-us Thu, 28 Jul 2011 00:00:00 +0530 Thu, 07 Feb 2013 06:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220924 The Commissioner allowed the appeals, granting the appellants the denied refund of the service tax paid on foreign commission for exports made under Drawback Shipping bills. The appellants were found eligible for the refund under Notification No. 41/2007, as the condition regarding availing drawback under the relevant rules was omitted by an amended Notification in 2008. The commission paid to foreign agents was not considered an input service, and the refund amount was determined based on whether the claims were filed before or after the amendment date, with a restriction of 2% or 10% of the FOB value, respectively. Case-Laws Service Tax Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220924