TaxTMI 
TaxTMI 
2013 (5) TMI 181
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....or export of the goods. The refund of service tax on the services received for export of the goods is subject to certain conditions mentioned in the notification. Some are general conditions and some are service specific conditions. In this case, the appellant were denied the refund in respect of the services of Technical Inspection & Certification services for ISO certification [taxable under Section 65(105)(zzi] and the services of Commission agents abroad for procuring export orders [(taxable under Section 65(105)(221)]. The refund of service taxable under heading technical testing and analysis service is subject to condition that the exporter furnishes the copy of the written agreement entered into with the buyers of the said goods. In ....
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....,441/- as the service tax paid on the commission paid to the overseas commission agent is concerned, the refund claim pertains to the quarter from October, 08 to December, 08 during which the goods had been exported, that while the service tax under reference had been paid in March, 2009, the refund claim has been filed on 31.8.2009, that delay in payment of service tax was on account of delay in receipt of the export proceeds, as only after the receipt of export proceeds, commission is paid to the overseas commission agents and after that the service tax is paid, that in this case, there is no delay, as on 17.7.2009, the Government had issued another notification no.17/09-ST in supersession of the earlier notification no. 41/07-ST and in t....
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....efund claims had been filed on 2.2.2009 and 11.12.2009 respectively, that the delay in filing of the refund claim was only on account of delay in payment of service tax to the overseas commission agent which happened due to delay in receipt of payment for the export, that as held by the Apex Court in the case of British Airways Plc Vs. Union of India reported in 2002 (139) ELT 6 (SC) while interpreting a statute, the court should try to sustain its validity and give such meaning to the provisions which would advance the object sought to be achieved by the enactment, that the provisions of clause 1 (c) requiring the exporter claiming the exemption to produce evidence that the service tax has been paid, and the clause 2 (e) prescribing limita....
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.... about six months in December, 2009 and as such, there is no explanation for this delay. 6. I have considered the submissions from both the sides and perused the records. 7. Sofar as Appeal no. ST/3651/2012 is concerned, the period during which the goods had been exported is October, 2008 to December, 2008 and accordingly, the six months would expire on 30.06.2009. However, in this case, the service tax on commission to overseas commission agent had been paid in March, 2009 and refund claim has been filed on 31.08.2009. Since on 7.7.2009 new notification no.17/2009-ST had been issued, in supersession of the earlier notification no.41/07-ST and in the new notification, the limitation period was one year from the date of let export order an....