https://www.taxtmi.com/caselaws?id=241400 The Tribunal found in favor of the respondent, a merchant-exporter, in an appeal concerning a refund claim for Service Tax paid on commission. The Tribunal held that the time limit for filing the refund claim was extended to six months by an amendment, and the respondent's filing within one year was not time-barred. Emphasizing strict adherence to the exemption Notification's conditions, the Tribunal remanded the case for re-quantification of the refund claim in alignment with the amended provisions. The judgment underscored the importance of complying with Notification conditions and applying a strict interpretation in such cases. en-us Wed, 03 Aug 2011 00:00:00 +0530 Mon, 23 Dec 2013 10:06:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241400 The Tribunal found in favor of the respondent, a merchant-exporter, in an appeal concerning a refund claim for Service Tax paid on commission. The Tribunal held that the time limit for filing the refund claim was extended to six months by an amendment, and the respondent's filing within one year was not time-barred. Emphasizing strict adherence to the exemption Notification's conditions, the Tribunal remanded the case for re-quantification of the refund claim in alignment with the amended provisions. The judgment underscored the importance of complying with Notification conditions and applying a strict interpretation in such cases. Case-Laws Service Tax Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241400