High Court Rules Compliance with Condition No. 3 of Notification No. 41/2007-ST Essential for Service Tax Refund on GTA Services.

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....Refund claim - service tax paid on the transport of goods by road (GTA) services - Notification No.41/2007-ST - condition No.3 in the exemption notification, is also the substance or essence of the exemption notification and the compliance with the same is mandatory - HC....