https://www.taxtmi.com/caselaws?id=267807 Refund under Notifications No. 40/2007-ST and 41/2007-ST was held inadmissible where the tax related to business support service, insurance-related charges, and handling charges rather than the covered export freight services. The notification was construed strictly, so claims outside its clear scope were rejected. Notification No. 41/2007-ST was also found not to have retrospective effect, as no express or implied backward operation was shown. On these grounds, the refund rejection was upheld and the appeal failed in full. en-us Fri, 04 Sep 2015 00:00:00 +0530 Sat, 14 May 2016 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267807 Refund under Notifications No. 40/2007-ST and 41/2007-ST was held inadmissible where the tax related to business support service, insurance-related charges, and handling charges rather than the covered export freight services. The notification was construed strictly, so claims outside its clear scope were rejected. Notification No. 41/2007-ST was also found not to have retrospective effect, as no express or implied backward operation was shown. On these grounds, the refund rejection was upheld and the appeal failed in full. Case-Laws Service Tax Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267807