https://www.taxtmi.com/circulars?id=5442 Refund-based exemption of service tax is available for specified taxable services used in export of goods, provided exporters establish linkage by showing service tax was paid, that Cenvat credit was not taken, and that drawback was not availed; claims are filed quarterly with jurisdictional Central Excise authorities, require original invoices and certified payment evidence, and are subject to verification of actual use for export and service-specific evidentiary conditions. en-us Tue, 21 Oct 2008 00:00:00 +0530 Tue, 10 Jan 2012 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5442 Refund-based exemption of service tax is available for specified taxable services used in export of goods, provided exporters establish linkage by showing service tax was paid, that Cenvat credit was not taken, and that drawback was not availed; claims are filed quarterly with jurisdictional Central Excise authorities, require original invoices and certified payment evidence, and are subject to verification of actual use for export and service-specific evidentiary conditions. Circulars Service Tax Tue, 21 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5442