https://www.taxtmi.com/caselaws?id=249334 Refund of service tax under Notification No. 17/2009-ST was contingent on strict compliance with the notification's prescribed conditions, including documentary reconciliation and other procedural requirements for GTA and CHA services. Where those mandatory conditions were not satisfied, the refund claim was unsustainable. Services falling outside the notification's scope, including Business Auxiliary Services and Support Services, were not eligible for refund under the scheme. The document states that both non-compliance with the conditions and inclusion of ineligible services justified denial of the refund. en-us Fri, 16 May 2014 00:00:00 +0530 Wed, 13 Jan 2016 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249334 Refund of service tax under Notification No. 17/2009-ST was contingent on strict compliance with the notification's prescribed conditions, including documentary reconciliation and other procedural requirements for GTA and CHA services. Where those mandatory conditions were not satisfied, the refund claim was unsustainable. Services falling outside the notification's scope, including Business Auxiliary Services and Support Services, were not eligible for refund under the scheme. The document states that both non-compliance with the conditions and inclusion of ineligible services justified denial of the refund. Case-Laws Service Tax Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249334