https://www.taxtmi.com/caselaws?id=241346 Refund of service tax on export-linked services is available where the services are integrally connected with export activity and the refund claim is otherwise in order. The Tribunal applied the governing circular and the principle that taxes should not burden exports, and held that the supplier's registration certificate is not a condition for refund. Procedural objections about the service provider's registration or the manner in which the services were described could not defeat an otherwise valid claim. The refund was therefore treated as admissible for services used in connection with export. en-us Mon, 27 Feb 2012 00:00:00 +0530 Sat, 21 Dec 2013 08:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241346 Refund of service tax on export-linked services is available where the services are integrally connected with export activity and the refund claim is otherwise in order. The Tribunal applied the governing circular and the principle that taxes should not burden exports, and held that the supplier's registration certificate is not a condition for refund. Procedural objections about the service provider's registration or the manner in which the services were described could not defeat an otherwise valid claim. The refund was therefore treated as admissible for services used in connection with export. Case-Laws Service Tax Mon, 27 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241346