https://www.taxtmi.com/caselaws?id=767958 CESTAT Ahmedabad dismissed the appeal regarding refund of service tax paid on GTA services used for export of goods under Notification 41/2012-ST dated 29.06.2012. The tribunal upheld the Commissioner (Appeals) order denying refund based on para 3(b) of the notification. Following precedent from CESTAT Delhi in Nahar Industrial Enterprises Ltd, the tribunal held that appellants who paid service tax under Section 68(2) were not eligible for exemption under condition 2(a) of Notification 17/2009-ST, as persons liable to pay service tax on specified services cannot claim exemption for the same services. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767958 CESTAT Ahmedabad dismissed the appeal regarding refund of service tax paid on GTA services used for export of goods under Notification 41/2012-ST dated 29.06.2012. The tribunal upheld the Commissioner (Appeals) order denying refund based on para 3(b) of the notification. Following precedent from CESTAT Delhi in Nahar Industrial Enterprises Ltd, the tribunal held that appellants who paid service tax under Section 68(2) were not eligible for exemption under condition 2(a) of Notification 17/2009-ST, as persons liable to pay service tax on specified services cannot claim exemption for the same services. Case-Laws Service Tax Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767958