https://www.taxtmi.com/caselaws?id=755334 The Madras HC dismissed a writ petition seeking service tax refund on garnet exports derived from illegally mined sea sand. The court held that export incentives under N/N. 1/12-ST cannot be granted for proceeds of crime, as such incentives are intended only for legitimate exports that serve public purpose. Despite the Managing Director being involved in both the exporting company and the illegal mining operation, and absence of customs punitive action, the court ruled that export benefits from illegal activities would not align with the notification's public purpose of encouraging lawful international trade. en-us Fri, 21 Jun 2024 00:00:00 +0530 Thu, 11 Jul 2024 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755334 The Madras HC dismissed a writ petition seeking service tax refund on garnet exports derived from illegally mined sea sand. The court held that export incentives under N/N. 1/12-ST cannot be granted for proceeds of crime, as such incentives are intended only for legitimate exports that serve public purpose. Despite the Managing Director being involved in both the exporting company and the illegal mining operation, and absence of customs punitive action, the court ruled that export benefits from illegal activities would not align with the notification's public purpose of encouraging lawful international trade. Case-Laws Service Tax Fri, 21 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755334