M/s. K.K.S.K. Leather Processors (P) Ltd. Versus Commissioner of Customs, Central Excise Service Tax, Salem - Service Tax - CESTAT CHENNAI - Tri - Denial of refund - Export of goods - Notification No.41/2007, dated 06.10.2007 - Bar of limitation - from the date of export (i.e. shipping bill) or from the date of payment of service tax where service tax has been paid under reverse charge method - Held that - The service tax law requires payment of tax only on payment of consideration to the agen................................... Service Tax - Case Laws
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