https://www.taxtmi.com/caselaws?id=756139 Exemption from service tax under Notification No. 42/2012-ST was preserved where the alleged bar in Condition No. 3 did not match the appellant's shareholding structure, so the restriction was inapplicable on the facts. Delay in filing Form EXP-3 was treated as a procedural lapse because Form EXP-4 and supporting export records were filed on time and established the exports. The invoice requirement was read broadly to include equivalent documents issued in the exporter's name, and agreements, bank advices, shipping documents, and commission details were accepted as substantiating compliance. The distinction between substantive and procedural conditions meant procedural defects could not defeat the exemption when essential requirements were met. en-us Fri, 26 Jul 2024 00:00:00 +0530 Mon, 29 Jul 2024 10:02:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756139 Exemption from service tax under Notification No. 42/2012-ST was preserved where the alleged bar in Condition No. 3 did not match the appellant's shareholding structure, so the restriction was inapplicable on the facts. Delay in filing Form EXP-3 was treated as a procedural lapse because Form EXP-4 and supporting export records were filed on time and established the exports. The invoice requirement was read broadly to include equivalent documents issued in the exporter's name, and agreements, bank advices, shipping documents, and commission details were accepted as substantiating compliance. The distinction between substantive and procedural conditions meant procedural defects could not defeat the exemption when essential requirements were met. Case-Laws Service Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756139