https://www.taxtmi.com/caselaws?id=377360 Transportation of foodstuffs by a goods transport agent was covered by Notification No. 25/2012-ST, as amended by Notification No. 3/2013-ST, and frozen meat was treated as foodstuff for this purpose. Refund of service tax paid under reverse charge on GTA services therefore had to be tested against that exemption notification, and the fact that the goods were exported under claim of rebate did not, by itself, defeat the refund. Notification No. 41/2012-ST was inapplicable because the service was not one of the specified services covered by that notification, and the exemption under Notification No. 25/2012-ST operated independently. en-us Tue, 11 Dec 2018 00:00:00 +0530 Thu, 28 Mar 2019 07:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377360 Transportation of foodstuffs by a goods transport agent was covered by Notification No. 25/2012-ST, as amended by Notification No. 3/2013-ST, and frozen meat was treated as foodstuff for this purpose. Refund of service tax paid under reverse charge on GTA services therefore had to be tested against that exemption notification, and the fact that the goods were exported under claim of rebate did not, by itself, defeat the refund. Notification No. 41/2012-ST was inapplicable because the service was not one of the specified services covered by that notification, and the exemption under Notification No. 25/2012-ST operated independently. Case-Laws Service Tax Tue, 11 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377360