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2014 (8) TMI 823 - AT - Service TaxRefund of service tax - export of goods - terminal handling charges and Customs House Agent service - Notification No. 17/2009-ST dated 07.07.2009 - Held that:- The Appellate Authority is required to record clear and coherent findings while disposing of an appeal. In respect of refund pertaining to service tax paid on C&F services, we notice that the Primary Authority rejected refund on the ground that invoices issued by C&F agent include items such as terminal handling charges, examination charges, loading and unloading charges etc. According to the Primary Authority these do not constitute C&F, a conclusion which is wholly unsustainable. Clearing and forwarding services include components such as the charges incurred for transport of cleared goods and loading and unloading as well. Strapping charges are presumably expenses incurred for strapping the goods on vehicles, so that they are not damaged during transport. Similarly C&F service included unloading of goods at the port and electronic data interface charges incurred for maintenance of records for effective discharge of clearing and forwarding services. The fact that the C&F agent which had provided this service to the appellant had itemised the total consideration into various components does not detract from the fact that the services provided are C&F. The Appellate Authority has not adverted to this aspect of the matter. - Matter remanded back - Decided in favour of assessee.
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