https://www.taxtmi.com/caselaws?id=333855 Classification accepted for payment of service tax on technical testing and analysis services could not be reopened at the recipient stage while examining refund under export refund notifications. The refund claim related to service tax paid on services used in export of goods, and the Revenue's objection was not directed to reassessment of the provider's classification at levy stage. Since the tax had already been collected under that category without objection, the Tribunal held that the refund could not be denied to the recipient on the basis that the services were said not to fall within technical testing and analysis services. The denial of refund was rightly rejected. en-us Thu, 10 Mar 2016 00:00:00 +0530 Tue, 10 Jan 2017 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333855 Classification accepted for payment of service tax on technical testing and analysis services could not be reopened at the recipient stage while examining refund under export refund notifications. The refund claim related to service tax paid on services used in export of goods, and the Revenue's objection was not directed to reassessment of the provider's classification at levy stage. Since the tax had already been collected under that category without objection, the Tribunal held that the refund could not be denied to the recipient on the basis that the services were said not to fall within technical testing and analysis services. The denial of refund was rightly rejected. Case-Laws Service Tax Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333855