TMI Blog2015 (1) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1994. - Government issued another Notification No. 17/2009-S.T., dated 7-7-2009, in which for all services classified under Clause (105) of Section 65, exemption was granted from payment of Service Tax paid on services commonly known as “terminal handling charges”. Of course, as rightly pointed out by the learned counsel for the respondent, such Service Tax had to be paid by the service provider and refund thereto had to be claimed by the exporters services recipients. However, we are not concerned with the modalities of this Exemption. Suffice to note, juxta position to the earlier Notification, dated 6-10-2007, in the subsequent Notification, dated 7-7-2009, the exemption was available to all services classified under sub-clause (zn) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar in all cases. We may notice the facts emerging in Tax Appeal No. 2391 of 2010. In such Appeal, Department has challenged the order of Tribunal, dated 23-7-2010 [2010 (20) S.T.R. 512 (Tri.-Ahmd.)]; by which Tribunal was pleased to held that Repo charges and Handling charges payable by the respondents are covered by Exemption Notification. More particularly, one, dated 17-9-2007, being Notification No. 40/2007-S.T. In context of this decision of Tribunal, the Department has raised the following question for our consideration : In the facts and circumstances of the case, whether CESTAT was right in considering the charges for Terminal Handling charges and Repo Charges covered under Sections 65(105)(zn), despite clear legal provisions gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider and refund thereto had to be claimed by the exporters services recipients. However, we are not concerned with the modalities of this Exemption. Suffice to note, juxta position to the earlier Notification, dated 6-10-2007, in the subsequent Notification, dated 7-7-2009, the exemption was available to all services classified under sub-clause (zn) of Clause 105 of Section 65. 5. It is thus, not in dispute by virtue of subsequent Notification, dated 7-7-2009, there is no conflict between the department and the assessee. The period of conflict therefore, gets narrowed down to two dates between the two Notifications. 6. Having perused the material on record, as also the decision of the Tribunal in case of M/s. Macro Polymers P ..... X X X X Extracts X X X X X X X X Extracts X X X X
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