https://www.taxtmi.com/caselaws?id=450402 Exemption under Notification No. 18/2009-ST could not be denied solely for delayed filing of EXP-1 and EXP-2 when the prescribed documents were later furnished and the tax-paid commission certificate supported the claim. The levy related to export of services, and the procedural lapse was attributable to delay in receiving invoices from foreign commission agents. On these facts, denial of exemption for non-compliance with the time limit in the notification was not sustainable, and the service tax demand could not be upheld. en-us Thu, 22 Feb 2024 00:00:00 +0530 Tue, 05 Mar 2024 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450402 Exemption under Notification No. 18/2009-ST could not be denied solely for delayed filing of EXP-1 and EXP-2 when the prescribed documents were later furnished and the tax-paid commission certificate supported the claim. The levy related to export of services, and the procedural lapse was attributable to delay in receiving invoices from foreign commission agents. On these facts, denial of exemption for non-compliance with the time limit in the notification was not sustainable, and the service tax demand could not be upheld. Case-Laws Service Tax Thu, 22 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450402