https://www.taxtmi.com/caselaws?id=267540 The Tribunal allowed the appellant's appeal regarding the eligibility for a refund of service tax paid on exported services under 'Business Auxiliary Services' and 'Business Support Services' to entities in Germany and Yugoslavia. The dispute centered on the timeline of filing the refund claim in relation to the receipt of payment for the services exported in December 2009. The Tribunal found the Revenue's arguments regarding the time limit for filing the refund claim under Notification No.11/2005-ST untenable and concluded that the rejection of the appellant's refund claim was incorrect. The appeal was allowed in favor of the appellant with consequential relief. en-us Wed, 09 Sep 2015 00:00:00 +0530 Sat, 14 May 2016 10:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267540 The Tribunal allowed the appellant's appeal regarding the eligibility for a refund of service tax paid on exported services under 'Business Auxiliary Services' and 'Business Support Services' to entities in Germany and Yugoslavia. The dispute centered on the timeline of filing the refund claim in relation to the receipt of payment for the services exported in December 2009. The Tribunal found the Revenue's arguments regarding the time limit for filing the refund claim under Notification No.11/2005-ST untenable and concluded that the rejection of the appellant's refund claim was incorrect. The appeal was allowed in favor of the appellant with consequential relief. Case-Laws Service Tax Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267540