https://www.taxtmi.com/caselaws?id=248891 Refund under Notification No. 41/2007-ST was treated as admissible for CHA and export-related charges where the services were used for export of goods and the prescribed conditions were met. The analysis relied on Circular No. 119/13/2009-Service Tax dated 21.12.2009, which clarifies that specified charges may be excluded from the taxable value of CHA services. Because the CHA issued statutory invoices, recovered service tax, and the services fell within the export refund scheme, the claim was allowed in full and the Revenue challenge failed. en-us Thu, 26 Dec 2013 00:00:00 +0530 Thu, 27 Nov 2014 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248891 Refund under Notification No. 41/2007-ST was treated as admissible for CHA and export-related charges where the services were used for export of goods and the prescribed conditions were met. The analysis relied on Circular No. 119/13/2009-Service Tax dated 21.12.2009, which clarifies that specified charges may be excluded from the taxable value of CHA services. Because the CHA issued statutory invoices, recovered service tax, and the services fell within the export refund scheme, the claim was allowed in full and the Revenue challenge failed. Case-Laws Service Tax Thu, 26 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248891