Exporters Entitled to Service Tax Refund on Specified Services per Notification No. 41/2012-S.T., Supporting Global Competitiveness.

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....Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified services pertaining to export activity, in terms of the broad scheme of refund under Notification No. 41/2012-S.T. as amended with clarifications, refund must be granted to the exporter - It would not be out of place to mention that the sole intention of the Government to bring out these rebate schemes is to promote the Indian exporters to enjoy a level playing field and to compete with the exporters of other countries in the global market. Further, it is not the intention of the Government to export taxes - AT....