https://www.taxtmi.com/caselaws?id=226231 Refund under Notification No. 17/2009-ST cannot be denied merely because the recipient's end treats export-related services differently from the service provider's classification. Where invoices and certificates show that tax was discharged under the stated service heads, including Technical Testing and Analysis service and Customs House Agent service, the authorities cannot redetermine the classification at the recipient level for refund purposes. The document states that this approach is inconsistent with the settled principle governing export-linked service tax refunds, and the refund rejection was set aside with consequential relief. en-us Tue, 12 Feb 2013 00:00:00 +0530 Fri, 19 Jul 2013 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226231 Refund under Notification No. 17/2009-ST cannot be denied merely because the recipient's end treats export-related services differently from the service provider's classification. Where invoices and certificates show that tax was discharged under the stated service heads, including Technical Testing and Analysis service and Customs House Agent service, the authorities cannot redetermine the classification at the recipient level for refund purposes. The document states that this approach is inconsistent with the settled principle governing export-linked service tax refunds, and the refund rejection was set aside with consequential relief. Case-Laws Service Tax Tue, 12 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226231