https://www.taxtmi.com/caselaws?id=337302 Refund of service tax on technical testing and analysis services used for export of goods was treated as admissible under Notification No. 41/2007-ST because the service fell within the notified category, the services were actually used for export-related testing, and tax had been paid on them. As the Revenue did not dispute the service classification, denial of refund was held unjustified. The Tribunal followed its earlier view that such service tax is refundable to an exporter under the notification, and the Revenue's appeal was rejected. en-us Fri, 16 Sep 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337302 Refund of service tax on technical testing and analysis services used for export of goods was treated as admissible under Notification No. 41/2007-ST because the service fell within the notified category, the services were actually used for export-related testing, and tax had been paid on them. As the Revenue did not dispute the service classification, denial of refund was held unjustified. The Tribunal followed its earlier view that such service tax is refundable to an exporter under the notification, and the Revenue's appeal was rejected. Case-Laws Service Tax Fri, 16 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337302