https://www.taxtmi.com/caselaws?id=278972 The Government upheld the rejection of rebate claims for service tax under Notification No. 41/2012 concerning commission agents' services. Despite the applicant's arguments, it was determined that the services provided by commission agents did not extend beyond the factory premises as required by the notification's definition of 'specified services.' The Government emphasized that the responsibility for export proceeds realization by the agents did not qualify as a service used beyond the factory, distinguishing them from cases where rebate was allowed for services such as transport and handling charges. Consequently, the rejection of rebate claims was upheld. en-us Thu, 01 Mar 2018 00:00:00 +0530 Wed, 27 Feb 2019 06:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278972 The Government upheld the rejection of rebate claims for service tax under Notification No. 41/2012 concerning commission agents' services. Despite the applicant's arguments, it was determined that the services provided by commission agents did not extend beyond the factory premises as required by the notification's definition of 'specified services.' The Government emphasized that the responsibility for export proceeds realization by the agents did not qualify as a service used beyond the factory, distinguishing them from cases where rebate was allowed for services such as transport and handling charges. Consequently, the rejection of rebate claims was upheld. Case-Laws Service Tax Thu, 01 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278972