CESTAT ruled in favor of the Appellant on refund of service tax for export pass fee. No service tax liability on Export Pass Fee. Refund granted.

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....CESTAT, an Appellate Tribunal, ruled on a case regarding refund of service tax on export pass fee u/s N/N. 30/2012-S.T. The Tribunal held that the appellant is not liable to pay service tax on the fee, as per precedent. The fees paid to the State Government do not constitute a service. The order of the Commissioner (Appeals) was set aside, and the appellant was granted a refund of Rs.30,68,750/- with 12% interest per annum, to be paid within 90 days.....