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Service Tax

Registration under particular service not required for exemption under notification 41/2007-ST

Case Law Details

Case Name
Vinayak Textiles Mills Vs CCE & ST (CESTAT Chandigarh)
Date of Judgement/Order
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Vinayak Textiles Mills Vs CCE & ST (CESTAT Chandigarh) CESTAT Chandigarh held that the Registration under a particular service is not necessary for the purpose of claiming exemption under Notification No. 41/2007 dated 06.10.2007. Facts- During the period 1.04.2008 to 30.06.2008, the appellant exported the processed Fabric and availed various services in relation to such exports. As per Notification No. 41/2007 dated 06.10.2007, the exporter can claim refund of the service tax paid on the services specified therein, availed for export of goods. Accordingly, the appellant applied for the re...
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