https://www.taxtmi.com/caselaws?id=331561 The Tribunal set aside the Revenue's rejection of rebate claims due to delays in filing the required declaration for service tax on export of Business Auxiliary services. Emphasizing the technical nature of the procedural lapse, the Tribunal held that delays in filing should not be a valid ground to deny the substantive benefit available to the appellants. The matter was remanded for verification of rebate claims, highlighting the importance of thorough examination before rejecting claims based on procedural grounds. Both appeals were decided in favor of the appellants, underscoring the significance of proper verification processes in such cases. en-us Mon, 25 Jul 2016 00:00:00 +0530 Fri, 26 Aug 2016 15:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331561 The Tribunal set aside the Revenue's rejection of rebate claims due to delays in filing the required declaration for service tax on export of Business Auxiliary services. Emphasizing the technical nature of the procedural lapse, the Tribunal held that delays in filing should not be a valid ground to deny the substantive benefit available to the appellants. The matter was remanded for verification of rebate claims, highlighting the importance of thorough examination before rejecting claims based on procedural grounds. Both appeals were decided in favor of the appellants, underscoring the significance of proper verification processes in such cases. Case-Laws Service Tax Mon, 25 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331561