2018 (2) TMI 1170

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....S.S. Chattopadhyay, Supdt. (A.R.) For The RESPONDENT : Sri P.C. Sethi, Advocate ORDER Per SHRI P.K. CHOUDHARY The facts of the case in brief are that the respondent holding Service Tax registration had filed four refund claims towards specified taxable services for export of iron ore fines in terms of Notification No. 17/2009-ST dated 7/7/2009. After verification of the records the adj....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....purpose of exports and therefore, exports were made through M/s. Liberly Machine Syndicate Pvt. Ltd. and M/s. Resources International Pvt. Ltd. It is contended by the respondent that the orders were placed to the respondent and payments were received by the respondents and therefore, they are entitled to the refund of Service Tax. The Commissioner (Appeal) observed that the respondent can be consi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ia.The word "exporter" in Section 2 (20) defined in relation to any goods at any time between their entry for import and the time when they are imported includes any owner or any person holding himself out to be an exporter.In the present case, the name of M/s. Liberty Marine Syndicate Pvt. Ltd. and M/s. Resource International Pvt. Ltd. were mentioned in the shipping bills at the time when the goo....