https://www.taxtmi.com/caselaws?id=272288 The appellant, a manufacturer exporting goods, was disentitled to exemption benefits under Notification No. 18/2009-ST for service tax remittances on transportation of exported goods. The adjudication order disallowed the exemption due to failure to fulfill conditions, lack of relevant shipping bill copies, and time-barred claims. The appellant was held liable for interest and penalties but not under Section 76. Both the primary and appellate authorities rejected the appeal, emphasizing the importance of timely submission and non-fulfillment of notification conditions, despite the use of GTA services. The dismissal was based on solid findings regarding the limitation aspect. en-us Thu, 18 Feb 2016 00:00:00 +0530 Fri, 04 Mar 2016 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272288 The appellant, a manufacturer exporting goods, was disentitled to exemption benefits under Notification No. 18/2009-ST for service tax remittances on transportation of exported goods. The adjudication order disallowed the exemption due to failure to fulfill conditions, lack of relevant shipping bill copies, and time-barred claims. The appellant was held liable for interest and penalties but not under Section 76. Both the primary and appellate authorities rejected the appeal, emphasizing the importance of timely submission and non-fulfillment of notification conditions, despite the use of GTA services. The dismissal was based on solid findings regarding the limitation aspect. Case-Laws Service Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272288