https://www.taxtmi.com/article/detailed?id=1100 Exporters claiming refunds of service tax on courier, insurance and road transport services encounter denials for failure to meet documentary particulars prescribed by Notification No.17/2009 ST, even where service tax has been paid and services fully utilised for export. Claimants argue that invoice particulars are controlled by providers, blanket insurance policies are industry practice and cover the export consignments, and where the exporter bears the tax incidence or is the person liable, exclusionary clauses in the notification should not bar refunds; refusals reflect procedural emphasis over substantial compliance. en-us Thu, 20 Jan 2011 18:58:12 +0530 Thu, 20 Jan 2011 19:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1100 Exporters claiming refunds of service tax on courier, insurance and road transport services encounter denials for failure to meet documentary particulars prescribed by Notification No.17/2009 ST, even where service tax has been paid and services fully utilised for export. Claimants argue that invoice particulars are controlled by providers, blanket insurance policies are industry practice and cover the export consignments, and where the exporter bears the tax incidence or is the person liable, exclusionary clauses in the notification should not bar refunds; refusals reflect procedural emphasis over substantial compliance. Articles Service Tax Thu, 20 Jan 2011 18:58:12 +0530 https://www.taxtmi.com/article/detailed?id=1100