https://www.taxtmi.com/caselaws?id=382243 The Tribunal set aside the impugned order, allowing the appeal with consequential relief. It determined that the appellant was not liable to pay service tax for services treated as exports, as per CBEC Circular No. 111/05/2009-ST. Consequently, the time limit under Section 11B of the Central Excise Act, 1944, did not apply. The Tribunal relied on a Delhi HC decision, concluding that the refund claim was not time-barred, thus granting the appellant's refund claim. en-us Wed, 03 Apr 2019 00:00:00 +0530 Mon, 11 Nov 2024 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382243 The Tribunal set aside the impugned order, allowing the appeal with consequential relief. It determined that the appellant was not liable to pay service tax for services treated as exports, as per CBEC Circular No. 111/05/2009-ST. Consequently, the time limit under Section 11B of the Central Excise Act, 1944, did not apply. The Tribunal relied on a Delhi HC decision, concluding that the refund claim was not time-barred, thus granting the appellant's refund claim. Case-Laws Service Tax Wed, 03 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382243