https://www.taxtmi.com/caselaws?id=472544 Swachh Bharat Cess and Krishi Kalyan Cess paid on eligible taxable services used for exporting goods are refundable under Notification No. 41/2012-ST. The Finance Act, 2015 and Finance Act, 2016 treat the respective cesses as service tax for refund purposes and apply service-tax refund provisions to them. A harmonious reading of those provisions with the notification supports refund eligibility for export-related services, consistent with the principle that taxes should not be exported. en-us Thu, 14 Mar 2024 00:00:00 +0530 Thu, 15 Oct 2026 16:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472544 Swachh Bharat Cess and Krishi Kalyan Cess paid on eligible taxable services used for exporting goods are refundable under Notification No. 41/2012-ST. The Finance Act, 2015 and Finance Act, 2016 treat the respective cesses as service tax for refund purposes and apply service-tax refund provisions to them. A harmonious reading of those provisions with the notification supports refund eligibility for export-related services, consistent with the principle that taxes should not be exported. Case-Laws Service Tax Thu, 14 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472544