https://www.taxtmi.com/caselaws?id=335332 Notification No. 41/2012-ST provides rebate of service tax paid on specified services used for export of goods, and its export-rebate purpose requires a purposive reading. Clause 3(b), which disqualifies a person liable to pay service tax under Section 68 of the Finance Act, 1994, was read narrowly so that it does not defeat rebate claims where GTA service tax was paid by the recipient under reverse charge and the service was actually used for export. The practical effect is that exporters using taxable GTA services for exports may claim rebate notwithstanding reverse charge payment. en-us Fri, 30 Sep 2016 00:00:00 +0530 Wed, 30 Nov 2016 12:05:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335332 Notification No. 41/2012-ST provides rebate of service tax paid on specified services used for export of goods, and its export-rebate purpose requires a purposive reading. Clause 3(b), which disqualifies a person liable to pay service tax under Section 68 of the Finance Act, 1994, was read narrowly so that it does not defeat rebate claims where GTA service tax was paid by the recipient under reverse charge and the service was actually used for export. The practical effect is that exporters using taxable GTA services for exports may claim rebate notwithstanding reverse charge payment. Case-Laws Service Tax Fri, 30 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335332