https://www.taxtmi.com/caselaws?id=444592 The Tribunal set aside the impugned orders and allowed the appeals, granting the appellant a refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) along with Service Tax under Notification No. 41/2012-ST dated 29.06.2012. The Tribunal emphasized that SBC and KKC, although termed as cess, are to be treated as Service Tax, and the provisions for refunds apply to them. This decision aligns with the policy of not exporting taxes, thereby supporting the competitiveness of export goods. The order was pronounced on 17.10.2023. en-us Tue, 17 Oct 2023 00:00:00 +0530 Thu, 19 Oct 2023 09:35:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444592 The Tribunal set aside the impugned orders and allowed the appeals, granting the appellant a refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) along with Service Tax under Notification No. 41/2012-ST dated 29.06.2012. The Tribunal emphasized that SBC and KKC, although termed as cess, are to be treated as Service Tax, and the provisions for refunds apply to them. This decision aligns with the policy of not exporting taxes, thereby supporting the competitiveness of export goods. The order was pronounced on 17.10.2023. Case-Laws Service Tax Tue, 17 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444592