Mandate imposition of Section 35 of Central Excise Act
Last updated: 03 May 2021
Court :
CESTAT New Delhi
Brief :
The appellants herein are the private tour operators providing services to the pilgrims for Hajj and Umrah. They are registered with the Service Tax Department. Refund claim of the amount in the above table was filed by the appellants on 30 December 2013 for the period for 01/04/2011 to 31/03/2012 being the amount of of service tax paid on services which got specifically exempted from the payment of service tax in terms of Rule 3 (1) (ii) of the Export Service Rules, 2005.
Citation :
SERVICE TAX APPEAL NO. 50117 of 2020 (SM)
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