Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2008 (3) TMI 285 - HC - Service Tax
Assessee’s claim for refund of service tax and interest on ground that handling of export cargo has been exempted from payment of service tax under the category of “cargo handling service” and that they had erroneously paid service tax on such export cargo handled by it – in view of definition of Cargo Handling Service, service tax is not imposable on handling of export cargo - assessee’s claim is acceptable – refund was rightly sanctioned by tribunal