https://www.taxtmi.com/caselaws?id=190702 Refund of service tax under export-related service tax notification was treated as admissible where freight was incurred for transporting empty containers from the port or container yard to the factory, because the service had a direct nexus with export activity. The tribunal reasoning relied on earlier decisions applying the same principle and accepted the refund claim on that basis. Refund was also held not to be deniable merely because the exporter had not personally discharged the service tax liability, since the notification operates as a refund mechanism for the exporter, except where the exporter and service provider are the same person. The appeals were allowed with consequential relief. en-us Fri, 06 Dec 2013 00:00:00 +0530 Mon, 08 Oct 2018 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190702 Refund of service tax under export-related service tax notification was treated as admissible where freight was incurred for transporting empty containers from the port or container yard to the factory, because the service had a direct nexus with export activity. The tribunal reasoning relied on earlier decisions applying the same principle and accepted the refund claim on that basis. Refund was also held not to be deniable merely because the exporter had not personally discharged the service tax liability, since the notification operates as a refund mechanism for the exporter, except where the exporter and service provider are the same person. The appeals were allowed with consequential relief. Case-Laws Service Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190702