https://www.taxtmi.com/caselaws?id=171384 The Tribunal allowed the exporter's appeals for refund of service tax paid on certain input services under Notification No. 17/2009-S.T. The lower authorities' rejection of the refund claims was overturned as the appellate authority had improperly introduced conditions not specified in the relevant notification. The case was remanded for factual verification of documents and compliance with the conditions outlined in the notification, emphasizing that conditions cannot be retroactively imposed from a previous notification. en-us Thu, 17 Apr 2014 00:00:00 +0530 Thu, 02 Jul 2015 16:06:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171384 The Tribunal allowed the exporter's appeals for refund of service tax paid on certain input services under Notification No. 17/2009-S.T. The lower authorities' rejection of the refund claims was overturned as the appellate authority had improperly introduced conditions not specified in the relevant notification. The case was remanded for factual verification of documents and compliance with the conditions outlined in the notification, emphasizing that conditions cannot be retroactively imposed from a previous notification. Case-Laws Service Tax Thu, 17 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171384