https://www.taxtmi.com/caselaws?id=242984 Refund of service tax under Notification No. 17/2009-S.T. was held admissible for export-related specified services where the invoices linked the services to export activity and tax had been paid by the service provider. A refund claim could not be denied merely because the invoice description was said to differ from the specified service wording, especially when no verification was made at the service provider's end. The relevant services included technical testing and analysis, technical inspection and certification, customs house agent services, and clearing and forwarding services. The operative principle is that unverified discrepancies in invoice nomenclature do not by themselves defeat refund eligibility when the underlying export nexus and tax payment are established. en-us Fri, 30 Nov 2012 00:00:00 +0530 Fri, 24 Jan 2014 09:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242984 Refund of service tax under Notification No. 17/2009-S.T. was held admissible for export-related specified services where the invoices linked the services to export activity and tax had been paid by the service provider. A refund claim could not be denied merely because the invoice description was said to differ from the specified service wording, especially when no verification was made at the service provider's end. The relevant services included technical testing and analysis, technical inspection and certification, customs house agent services, and clearing and forwarding services. The operative principle is that unverified discrepancies in invoice nomenclature do not by themselves defeat refund eligibility when the underlying export nexus and tax payment are established. Case-Laws Service Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242984