TMI Blog2012 (7) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... ng charges – in favor of assessee Regarding bill of lading charges - no certificate given by Express Shipping and Logistics and from the invoices also it cannot be found out as to under which category of services the service has been classified - Since refund of service tax is allowed based on specific category of services, it is necessary for the refund sanctioning authority to know under which head service tax has been paid - as regards service tax on bill lading charges, the matter is remanded to the original adjudicating authority - in favour of the assessee - ST/685 to 689 of 2010 - - - Dated:- 29-6-2012 - Mr. M.V. Ravindaran, J. For Appellant : Shri Joseph Kodianthara, Senior Advocate For Respondent : Shri Rajendra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... known as Terminal Handling Services. It is his submission that from that date only the refund will be applicable. 4. On careful consideration of the submissions made by both sides, I find that the issue involved in this case is, whether the appellant is eligible for the refund of amount of service tax paid on the services rendered by the service provider, under the category of Terminal Handling Services. It is undisputed that there is no category of service which has been brought under service tax net under the head of Terminal Handling Services . It is also undisputed that this kind of services gets clubbed into the services rendered at Port and generally known as Port Services. Now in these appeals before me, the appellant is claiming ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erminal handling charges. As regards bill of lading charges, there is no certificate given by Express Shipping and Logistics and from the invoices also it cannot be found out as to under which category of services the service has been classified. Since refund of service tax is allowed based on specific category of services, it is necessary for the refund sanctioning authority to know under which head service tax has been paid. In the absence of any certificate or evidence produced by the appellants with regard to the actual heading under which this service was classified either service provider, the sanctioning authority could have required the appellants to produce evidence to show the category of service under which service tax has been p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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