https://www.taxtmi.com/caselaws?id=343653 Refund of service tax on export-related services was treated as admissible under Notification No. 41/2007-ST read with Notification No. 17/2009-ST for terminal handling, empty container offloading, transport, documentation and custom house agent services. The Tribunal noted that earlier rulings and the appellant's own case had already accepted similar refund claims, and it relied on the CBEC circular stating that Notification No. 17/2009-ST only simplified the export refund scheme and did not confine it to exports made after its issue, provided the claim was filed within time and no earlier claim had been made under the prior notification. The commission agent service component was not pressed and was excluded from consideration. en-us Mon, 03 Apr 2017 00:00:00 +0530 Fri, 10 Nov 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343653 Refund of service tax on export-related services was treated as admissible under Notification No. 41/2007-ST read with Notification No. 17/2009-ST for terminal handling, empty container offloading, transport, documentation and custom house agent services. The Tribunal noted that earlier rulings and the appellant's own case had already accepted similar refund claims, and it relied on the CBEC circular stating that Notification No. 17/2009-ST only simplified the export refund scheme and did not confine it to exports made after its issue, provided the claim was filed within time and no earlier claim had been made under the prior notification. The commission agent service component was not pressed and was excluded from consideration. Case-Laws Service Tax Mon, 03 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343653