TaxTMI 
TaxTMI 
2016 (7) TMI 780
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.... of business auxiliary services availed for export of goods during the period from January, 2010 to March, 2010. BAS services are exempted as per Notification No.18/2009-ST dated 07-07-2009. The appellants filed refund claim under Notification No.41/2007-ST, dated 06-10-2007 as amended by Notification No.17/2009ST, dated 07-07-2009. After verifying the documents, the original authority rejected the refund claim observing that appellants had exported the goods during January, 2010 to March, 2010 ie. after the introduction of Notification No.18/2009 dated 07-07-2009. That appellant had not complied with or fulfilled any of the conditions prescribed under the applicable Notification No. 18/2009-ST, dated 07-07-2009 and instead had claimed refu....
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..../2009-ST dated 07-07-2009. He urged that the conditions being part of the Notification are to be strictly complied and that appellant is not eligible for refund. 4. I have heard both sides and perused the appeal papers. The grievance of the appellant is that he paid the service tax on BAS services which are exempted from service tax under Notification No. 18/2009 -ST, dated 07-07-2009. The appellant has thereafter filed an application for refund of service tax. In the present case there is no dispute that the goods were actually exported. It is also not disputed that the commission paid to foreign agents is exempt from service tax under the said notification. The refund has been rejected on the ground that appellant has not complied with t....
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....d in clause (b) and the certified copies of the documents. Specified in column (4) of the said table: (e) the documents enclosed with the return shall contain a certification from the exporter or the authorized person, to the effect that taxable service to which the document pertains, has been received and used for export of goods by mentioning the specific shipping bill numb on the said document. (f) where the exporter is a proprietorship concern or partnership firm, the documents enclosed with the return shall be certified by the exporter himself and where the exporter is a limited company, the document enclosed with the return shall be certified by the person authorized by the Board of Directors. (g)where the amount of service tax....