Refund Process Required for GTA Services in Export: Initial Service Tax Payment Mandatory Under Exemption Notification 41/2007.

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....Benefit of exemption notification 41/2007 - use of GTA Service fir export of goods - this exemption is available by way of refund and not at the source. This does not automatically allow the appellant to NOT pay service tax which they were liable to pay - benefit of notification cannot be extended.....