https://www.taxtmi.com/caselaws?id=220980 The High Court allowed the appeal, directing the respondents to allow the rebate claims. The Court emphasized the practical difficulties faced by the appellant in complying with the procedural requirement of filing a declaration prior to export of taxable services due to the continuous nature of their business. The Court found that the requirement was not feasible in this case and that the details provided post-export in the rebate claims were accurate and verifiable. The decision was based on the specific facts and nature of the appellant's business, without addressing the broader question of the mandatory nature of the procedural requirement. en-us Wed, 13 Feb 2013 00:00:00 +0530 Fri, 25 Jul 2014 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220980 The High Court allowed the appeal, directing the respondents to allow the rebate claims. The Court emphasized the practical difficulties faced by the appellant in complying with the procedural requirement of filing a declaration prior to export of taxable services due to the continuous nature of their business. The Court found that the requirement was not feasible in this case and that the details provided post-export in the rebate claims were accurate and verifiable. The decision was based on the specific facts and nature of the appellant's business, without addressing the broader question of the mandatory nature of the procedural requirement. Case-Laws Service Tax Wed, 13 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220980