https://www.taxtmi.com/caselaws?id=330182 The Tribunal allowed the appeal in a case concerning a refund claim for service tax on commission paid to foreign agents for business auxiliary services used in exporting goods. Despite non-compliance with certain conditions of Notification No.18/2009-ST, the Tribunal considered the actual export of goods and granted eligibility for refund, emphasizing the importance of not restricting beneficial provisions through technical interpretations. The judgment highlighted that procedural lapses can be condoned if export and tax payment are not in dispute, ultimately affirming the appellants' entitlement to the refund. en-us Thu, 18 Feb 2016 00:00:00 +0530 Tue, 04 Oct 2016 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330182 The Tribunal allowed the appeal in a case concerning a refund claim for service tax on commission paid to foreign agents for business auxiliary services used in exporting goods. Despite non-compliance with certain conditions of Notification No.18/2009-ST, the Tribunal considered the actual export of goods and granted eligibility for refund, emphasizing the importance of not restricting beneficial provisions through technical interpretations. The judgment highlighted that procedural lapses can be condoned if export and tax payment are not in dispute, ultimately affirming the appellants' entitlement to the refund. Case-Laws Service Tax Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330182