https://www.taxtmi.com/caselaws?id=267430 Refund of service tax on export-related services depended on the notification applicable to the export period and on the actual service classification under which tax was discharged. The claim was treated as governed by Notification No. 52/2011-ST, not Notification No. 41/2012-ST, because the export occurred during the earlier notification's currency. Refund on business support service was inadmissible as it was not shown to fall within the covered entries. The clearing and forwarding component was remanded for verification of the tax-payment particulars and correct service classification. Refund on banking and financial services was allowed because collection of export proceeds and purchase of foreign exchange were expressly covered. en-us Wed, 10 Jun 2015 00:00:00 +0530 Mon, 29 Feb 2016 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267430 Refund of service tax on export-related services depended on the notification applicable to the export period and on the actual service classification under which tax was discharged. The claim was treated as governed by Notification No. 52/2011-ST, not Notification No. 41/2012-ST, because the export occurred during the earlier notification's currency. Refund on business support service was inadmissible as it was not shown to fall within the covered entries. The clearing and forwarding component was remanded for verification of the tax-payment particulars and correct service classification. Refund on banking and financial services was allowed because collection of export proceeds and purchase of foreign exchange were expressly covered. Case-Laws Service Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267430