TaxTMI 
TaxTMI 
2018 (4) TMI 1659
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....2. The brief facts leading to the present proceeding before the Government are that the above named respondent had filed rebate claims of service tax paid on input services used in export of services which were rejected by the original adjudicating authority on the ground that the applicant did not file a declaration under Para 3.1 of Notification No. 12/2005-S.T., dated 19-4-2005 prior to export of services. Being aggrieved, the respondent filed an appeal before the Commissioner (Appeals) on the ground that non-filing of the said declaration was merely a procedural infraction, they had filed declarations earlier also post exports and the rebate of tax has been granted in all earlier such cases without any objection and they had filed ....
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....mmissioner prior to export of taxable service. It is not in dispute that the respondent did not file prior declaration. But at the same time it is not in doubt that the taxable service has been exported and various tax paid input services were used in the exported services. It is also noted by the Commissioner (Appeals) in her order that the jurisdictional authorities were fully aware of the export activities of the respondent, the input services used in the exported goods had been verified earlier in reference to rebate claims filed in past and the same were sanctioned despite the declarations had been filed similarly after effecting export of services. Further, when the jurisdictional authorities advised the applicant to file declaration ....
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....axable service is treated part of procedure under the notification itself and its obvious purpose is that while declaration should facilitate the departmental authorities for smooth implementation of the above notification, it should not be equated with the essential conditions and limitations specified in Para 2 for denial of rebate of tax. Even otherwise also it is rightly observed by Commissioner (Appeals) that it is not always possible for the exporters to give advance information such as quantity and value of the inputs and input services, etc., which are to be provided in the declaration by the exporter prior to the date of export of the service and it can be given on estimated basis only prior to export of service which is not of muc....