https://www.taxtmi.com/caselaws?id=439622 Refund under the export service tax notification was held admissible where the exporter produced a contract confirmation showing commission payable at a fixed FOB-based rate, since the notification required proof of tax payment through agreement or other documents and did not insist on a formal agreement. Refund on inland transportation used for export consignments was also allowed because the services were integrally connected with export movement, including empty-container transport, and the notification did not bar consolidated freight claims. Refund could not be denied merely because the service provider was registered under a different service head, as actual export-related use of the service and payment of tax were the ative factors. The rejection was set aside with consequential relief. en-us Tue, 27 Jun 2023 00:00:00 +0530 Thu, 29 Jun 2023 08:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439622 Refund under the export service tax notification was held admissible where the exporter produced a contract confirmation showing commission payable at a fixed FOB-based rate, since the notification required proof of tax payment through agreement or other documents and did not insist on a formal agreement. Refund on inland transportation used for export consignments was also allowed because the services were integrally connected with export movement, including empty-container transport, and the notification did not bar consolidated freight claims. Refund could not be denied merely because the service provider was registered under a different service head, as actual export-related use of the service and payment of tax were the ative factors. The rejection was set aside with consequential relief. Case-Laws Service Tax Tue, 27 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439622