https://www.taxtmi.com/caselaws?id=35009 Refund of service tax on export-related services cannot be denied on grounds not stated in the show-cause notice. Under Notification No. 41/07-ST, read with the Board clarification in Notification No. 112/06/2009-ST, documentary evidence of tax collection was sufficient, and the exporter was not required to prove the service provider's separate registration or actual deposit of tax with the Government. The rejection was therefore unsustainable and the refund denial was set aside in favour of the assessee. en-us Tue, 21 Jul 2009 00:00:00 +0530 Sat, 13 Mar 2010 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35009 Refund of service tax on export-related services cannot be denied on grounds not stated in the show-cause notice. Under Notification No. 41/07-ST, read with the Board clarification in Notification No. 112/06/2009-ST, documentary evidence of tax collection was sufficient, and the exporter was not required to prove the service provider's separate registration or actual deposit of tax with the Government. The rejection was therefore unsustainable and the refund denial was set aside in favour of the assessee. Case-Laws Service Tax Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35009