https://www.taxtmi.com/caselaws?id=339378 The Tribunal upheld the Order-in-Appeal allowing the rebate claim of the appellants for services exported under Notification No. 11/2005-ST. The Revenue's challenge based on limitation under Section 11B was dismissed, with the Tribunal emphasizing that the notification did not specify a time limit for rebate claims. Citing legal precedents, the Tribunal rejected the Revenue's appeal, noting that the limitation under Section 11B does not apply to Service Tax on export of services. The decision was supported by previous cases and deemed legally sound, leading to the rejection of the Revenue's appeal. en-us Tue, 14 Feb 2017 00:00:00 +0530 Thu, 09 Mar 2017 16:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339378 The Tribunal upheld the Order-in-Appeal allowing the rebate claim of the appellants for services exported under Notification No. 11/2005-ST. The Revenue's challenge based on limitation under Section 11B was dismissed, with the Tribunal emphasizing that the notification did not specify a time limit for rebate claims. Citing legal precedents, the Tribunal rejected the Revenue's appeal, noting that the limitation under Section 11B does not apply to Service Tax on export of services. The decision was supported by previous cases and deemed legally sound, leading to the rejection of the Revenue's appeal. Case-Laws Service Tax Tue, 14 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339378