https://www.taxtmi.com/caselaws?id=254571 The appeal centered on whether the refund claimed under Notification No. 41/2007 for service tax paid on sales commission to overseas agents was within the specified time limit. The Commissioner (Appeals) allowed the refund, determining that the claim filed within one year from the date of export was not time-barred, in accordance with Notification No. 17/2009. The advocate's plea for a broader interpretation was dismissed, emphasizing adherence to statutory provisions. Consequently, the appeal was rejected, and the decision was rendered on 23-9-2013. en-us Mon, 23 Sep 2013 00:00:00 +0530 Thu, 25 Dec 2014 13:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254571 The appeal centered on whether the refund claimed under Notification No. 41/2007 for service tax paid on sales commission to overseas agents was within the specified time limit. The Commissioner (Appeals) allowed the refund, determining that the claim filed within one year from the date of export was not time-barred, in accordance with Notification No. 17/2009. The advocate's plea for a broader interpretation was dismissed, emphasizing adherence to statutory provisions. Consequently, the appeal was rejected, and the decision was rendered on 23-9-2013. Case-Laws Service Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254571