https://www.taxtmi.com/caselaws?id=344110 Refund under the export notification was treated as admissible for GTA services and movement of empty containers used in export operations, because the transport records linked the goods, invoices, container numbers and shipping bills, subject to verification of documents. The limitation objection on foreign commission agents' services failed because the refund right arose only on actual payment of service tax, so time had to run from the payment date rather than the service period or export date. Refund was also held admissible for terminal handling and documentation charges incurred within the port area where a direct nexus with export activity was shown. The rejection of the refund claim was therefore unsustainable and the matter was remanded for fresh consideration. en-us Mon, 15 May 2017 00:00:00 +0530 Thu, 08 Jun 2017 08:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344110 Refund under the export notification was treated as admissible for GTA services and movement of empty containers used in export operations, because the transport records linked the goods, invoices, container numbers and shipping bills, subject to verification of documents. The limitation objection on foreign commission agents' services failed because the refund right arose only on actual payment of service tax, so time had to run from the payment date rather than the service period or export date. Refund was also held admissible for terminal handling and documentation charges incurred within the port area where a direct nexus with export activity was shown. The rejection of the refund claim was therefore unsustainable and the matter was remanded for fresh consideration. Case-Laws Service Tax Mon, 15 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344110