https://www.taxtmi.com/caselaws?id=342368 Refund of service tax on export-related services was held admissible where the export had already taken place before the refund claim was filed and export proceeds were received later. The commission agent services were paid for on receipt of the export proceeds, and service tax was discharged under reverse charge accordingly. The entitlement to refund arose from the export transaction itself, so the later timing of service tax payment did not defeat the claim. The Revenue's objection was rejected and the refund was upheld. en-us Tue, 14 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342368 Refund of service tax on export-related services was held admissible where the export had already taken place before the refund claim was filed and export proceeds were received later. The commission agent services were paid for on receipt of the export proceeds, and service tax was discharged under reverse charge accordingly. The entitlement to refund arose from the export transaction itself, so the later timing of service tax payment did not defeat the claim. The Revenue's objection was rejected and the refund was upheld. Case-Laws Service Tax Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342368