https://www.taxtmi.com/caselaws?id=791167 Exemption under Notification No. 31/2012-ST was available for GTA services used in export of goods because the substantive export-related conditions were satisfied. The Tribunal treated the absence of prior EXP-1 intimation and the delayed filing of EXP-2 as procedural lapses, not defects that automatically defeat exemption, where the core eligibility requirements are met. As the consignment note condition was complied with and EXP-2 was ultimately filed, the claim showed substantial compliance. The demand based only on non-observance of the time-limit and advance intimation requirement was therefore unsustainable. en-us Mon, 27 Apr 2026 00:00:00 +0530 Thu, 07 May 2026 07:07:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791167 Exemption under Notification No. 31/2012-ST was available for GTA services used in export of goods because the substantive export-related conditions were satisfied. The Tribunal treated the absence of prior EXP-1 intimation and the delayed filing of EXP-2 as procedural lapses, not defects that automatically defeat exemption, where the core eligibility requirements are met. As the consignment note condition was complied with and EXP-2 was ultimately filed, the claim showed substantial compliance. The demand based only on non-observance of the time-limit and advance intimation requirement was therefore unsustainable. Case-Laws Service Tax Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791167