Commissioner of Central Excise Service Tax - TIRUPATI Versus M/s Sudalagunta Sugars Ltd. - Service Tax - CESTAT BANGALORE - Tri - Refund of service tax - Whether the impugned order passed by Commissioner (Appeals) taking a view that respondent is eligible for refund of service tax paid by them in respect of 13000 MTs of sugar exported by them - Held that - Foreign Trade Policy is not a mandatory requirement for the purpose of third party exports. Foreign Trade Policy requires an exporter to be................................... Service Tax - Case Laws
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