Tag Archives: Joint Commissioner of Commercial Taxes

Export service tax demands cannot be sustained without examining transaction nature and LUT submissions.

By | July 10, 2026

Export service tax demands cannot be sustained without examining transaction nature and LUT submissions. Issue Whether a tax demand can be summarily confirmed against an exporter under Section 73 solely for the non-furnishing of a Letter of Undertaking (LUT), without the adjudicating authority examining the core nature of the transactions as exports or reviewing the… Read More »