https://www.taxtmi.com/caselaws?id=257105 Refund of service tax on export-related services cannot be denied merely because the service provider's registration certificate reflects a different service category. The Tribunal held that entitlement under Notification No. 41/2007-ST depends on taxable services being received for export use and service tax having been paid; the supplier's registration nomenclature is not decisive. On that basis, the refund claim was admissible and the rejection on registration grounds was unsustainable. en-us Fri, 28 Mar 2014 00:00:00 +0530 Wed, 11 Jan 2017 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257105 Refund of service tax on export-related services cannot be denied merely because the service provider's registration certificate reflects a different service category. The Tribunal held that entitlement under Notification No. 41/2007-ST depends on taxable services being received for export use and service tax having been paid; the supplier's registration nomenclature is not decisive. On that basis, the refund claim was admissible and the rejection on registration grounds was unsustainable. Case-Laws Service Tax Fri, 28 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257105