https://www.taxtmi.com/caselaws?id=424293 The Tribunal allowed the appeal, granting the appellant's refund claim for service tax paid under reverse charge mechanism for a non-invasive prenatal diagnostic test technology transfer to a German company. The judgment emphasized the applicability of Rule 6(3) of Service Tax Rules, 1994, and section 142(5) of CGST Act, 2017, in determining eligibility for refunds in cases where services were not provided, overriding time limitations under section 11B of the Central Excise Act, 1944. en-us Wed, 22 Jun 2022 00:00:00 +0530 Mon, 06 Mar 2023 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424293 The Tribunal allowed the appeal, granting the appellant's refund claim for service tax paid under reverse charge mechanism for a non-invasive prenatal diagnostic test technology transfer to a German company. The judgment emphasized the applicability of Rule 6(3) of Service Tax Rules, 1994, and section 142(5) of CGST Act, 2017, in determining eligibility for refunds in cases where services were not provided, overriding time limitations under section 11B of the Central Excise Act, 1944. Case-Laws Service Tax Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424293