https://www.taxtmi.com/caselaws?id=235351 Refund of service tax on courier services under Notification No. 17/2009 was unavailable where the prescribed documentary conditions were not met. The notification required the courier receipt to state the exporter's IEC number, export invoice number, nature of the courier, destination details, and the recipient's name and address, along with proof that the courier service was used for export of goods. Because the receipt produced did not contain these particulars, the refund claim failed. On that basis, rejection of the refund was justified for non-compliance with the notification conditions. en-us Thu, 11 Jul 2013 00:00:00 +0530 Sat, 20 Jul 2013 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235351 Refund of service tax on courier services under Notification No. 17/2009 was unavailable where the prescribed documentary conditions were not met. The notification required the courier receipt to state the exporter's IEC number, export invoice number, nature of the courier, destination details, and the recipient's name and address, along with proof that the courier service was used for export of goods. Because the receipt produced did not contain these particulars, the refund claim failed. On that basis, rejection of the refund was justified for non-compliance with the notification conditions. Case-Laws Service Tax Thu, 11 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235351