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2014 (9) TMI 814 - CESTAT MUMBAIRefund of service tax - Receipt of Terminal Handling Charges, Documentation Charges and Bill of Lading Charges - Held that:- Serial No. 2 of the table annexed to the schedule to the Notification No. 41/2007-S.T. grants exemption to “services provided for export of goods” and there are no condition attached for claiming the refund. The Board vide Circular No. 112/6/2009, dated 12-3-2009 also clarified that irrespective of the categorization of services under which the taxes have been paid, if the services received are notified in Notification No. 41/2007-S.T., the benefit of refund would be available. This Tribunal in the four cases (cited supra) has also consistently held that refund of service tax paid on Terminal Handling Charges besides Business Auxiliary Services would be available when received in or in relation the export of goods. In view of the above, I do not find any merit in the appeal filed by the Revenue - Decided against Revenue.
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