https://www.taxtmi.com/caselaws?id=253989 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in a case concerning a time-barred refund claim for Service Tax on exported services. It was held that the conditions for refund were met, and the time limit under Section 11B of the Central Excise Act did not apply due to Notification No. 11/2005. The Tribunal emphasized the non-taxable nature of exported services and the specific rules governing refunds in such cases, granting consequential relief to the respondent-assessee. en-us Thu, 04 Sep 2014 00:00:00 +0530 Sat, 04 Jul 2015 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253989 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals) decision in a case concerning a time-barred refund claim for Service Tax on exported services. It was held that the conditions for refund were met, and the time limit under Section 11B of the Central Excise Act did not apply due to Notification No. 11/2005. The Tribunal emphasized the non-taxable nature of exported services and the specific rules governing refunds in such cases, granting consequential relief to the respondent-assessee. Case-Laws Service Tax Thu, 04 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253989