https://www.taxtmi.com/caselaws?id=250426 Refund of service tax on courier services used for exports was examined under Notification No. 17/2009-S.T., which required linkage between the courier use and export goods and mention of the IEC code. The exporter produced export invoices, courier invoices and the registration certificate, and the invoices carried the exporter's name and full address. The absence of the IEC code in the courier invoice was treated as a minor defect because the documentary chain still established the export nexus. The refund was therefore not to be denied on that omission alone. en-us Thu, 15 Nov 2012 00:00:00 +0530 Tue, 12 Aug 2014 10:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250426 Refund of service tax on courier services used for exports was examined under Notification No. 17/2009-S.T., which required linkage between the courier use and export goods and mention of the IEC code. The exporter produced export invoices, courier invoices and the registration certificate, and the invoices carried the exporter's name and full address. The absence of the IEC code in the courier invoice was treated as a minor defect because the documentary chain still established the export nexus. The refund was therefore not to be denied on that omission alone. Case-Laws Service Tax Thu, 15 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250426