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2012 (10) TMI 913 - AT - Service TaxRefund claim of service tax - denial as Terminal Handling Charges used in respect of goods exported - Held that:- The rejection has not been made on the ground that it is not Port Service but only on the ground that the Terminal Handling Charge was not specifically mentioned earlier. Since, there is no dispute nor there is any record or observation to show that service tax was not paid under the category of Port Service for Terminal Handling Charges and Port Services, admittedly are notified in the Notification No. 41/2007-ST, refund is admissible - in favour of assessee.
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