2016 (11) TMI 1535

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..... he appellant. Since, those services were provided within the port, the same should be considered as port service for the purpose of grant of refund in terms of Notification dated 06/10/2007 - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 221 of 2011 - Final Order No. 56310/2016 - Dated:- 29-11-2016 - Shri S.K. Mohanty, Member (Judicial) And Shri V. Padmanabhan, Member .....

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..... r the Revenue. 3. It is an admitted fact on record that the disputed services were provided by the service provider in respect of exportation of goods by the appellant. Since, those services were provided within the port, the same should be considered as port service for the purpose of grant of refund in terms of Notification dated 06/10/2007. This Tribunal in the case of Shivam Exports vs. CCE .....

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