https://www.taxtmi.com/caselaws?id=772570 CESTAT Chandigarh dismissed the appellant's refund claim of Rs. 51,83,156/- for service tax paid under Business Auxiliary Service category. The appellant claimed services were export of services not subject to service tax, but had filed self-assessed returns showing tax liability without modification before claiming refund. The Tribunal followed the Delhi HC judgment in BT (India) Pvt Ltd case, recently upheld by SC, which rejected similar refund claims. The appeal was dismissed and impugned order upheld. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 31 May 2025 10:34:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772570 CESTAT Chandigarh dismissed the appellant's refund claim of Rs. 51,83,156/- for service tax paid under Business Auxiliary Service category. The appellant claimed services were export of services not subject to service tax, but had filed self-assessed returns showing tax liability without modification before claiming refund. The Tribunal followed the Delhi HC judgment in BT (India) Pvt Ltd case, recently upheld by SC, which rejected similar refund claims. The appeal was dismissed and impugned order upheld. Case-Laws Service Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772570