2010 (8) TMI 47

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....ad with Section 83 of the Finance Act, 1994 (as amended) against order dated 18.5.2009 in Appeal No.ST/432-433/2007-CU (DB), proposing to raise following substantial questions of law:- "(i) Whether the finding of the Hon'ble Tribunal that non-observance of a procedural condition of a technical nature can not be used to deny the substantive concessions, is not wrong and perverse when the filing of declaration prior to export of services as envisaged in Para 3 of the Notification No.12/2005-ST dated 19.4.2005 is mandatory and there is no provision for condoning the delay in filing declaration? (ii) Whether the matter in issue is squarely covered by the ratio of law laid down in the judgment C.C.E. Hyderabad IV v. Deloitte Tax Servic....

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....ice Rules, 2005 provides for rebate of service tax paid on input services used for rendering of services qualifying as export services. Under the notification dated 19.4.2005, exporter is required to file declaration prior to export of service. The services in question were certainly input services. Reasonable delay in complying with the requirement of filing declaration could not be a bar to claim the benefit of the notification as there could be verification of the claim. 5. Learned counsel for the appellant submitted that benefit of input services could not be allowed in absence of declaration having been filed before export. He also submits that services in question were not covered by the notification. Reliance has been placed on....