https://www.taxtmi.com/caselaws?id=236508 Commission agency services rendered for a foreign principal, with commission received in convertible foreign exchange and the benefit accruing outside India, were treated as export of services. On that basis, the service tax paid on the exported service was refundable under the relevant notification read with the Export of Services Rules, 2005. The declaration requirement under the refund notification was held to be procedural only, so delay or non-filing of that formality could not defeat the substantive refund claim. The assessee was therefore entitled to refund, subject to filing the requisite declarations before the adjudicating authority for processing. en-us Fri, 19 Apr 2013 00:00:00 +0530 Mon, 14 Jul 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236508 Commission agency services rendered for a foreign principal, with commission received in convertible foreign exchange and the benefit accruing outside India, were treated as export of services. On that basis, the service tax paid on the exported service was refundable under the relevant notification read with the Export of Services Rules, 2005. The declaration requirement under the refund notification was held to be procedural only, so delay or non-filing of that formality could not defeat the substantive refund claim. The assessee was therefore entitled to refund, subject to filing the requisite declarations before the adjudicating authority for processing. Case-Laws Service Tax Fri, 19 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236508