Home Highlights September 2012 Year 2012 This

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1. Refund of Terminal Handling Charges (THC) - export - tax paid on terminal handling charges covered under any of the taxable services is refundable - AT

2. Denial of Refund for the services namely, terminal handling charges, documentation charges, bill of lading charges - N/N. 41/2007-ST - the service tax paid by the...

3. Refund - export of goods - Terminal handling service - the service tax paid by their CHA for providing the CHA service can not be treated as service tax paid under Port...

4. Export of goods - refund of cenvat credit on the ground that the appellant is not eligible for the refund of service tax paid on input services i.e. on Terminal Handling...

5. Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

6. Refund claim of service tax - denial as Terminal Handling Charges used in respect of goods exported - refund allowed - AT

7. Rejection of refund claim on terminal handling charges – there was no ground to reject the refund claim when appellant was claiming refund of service tax that has been...

8. Refund of service tax - time limitation - refund sought on the ground that, they have paid Service Tax and GST on the same four transactions - when the Service Tax was...

9. Refund claim of service tax paid - classification of services - Claiming a refund of the amount paid as tax as per their understanding of law cannot be disputed now -...

10. Refund of erroneous payment of service tax - the appellant as a LLP, is not required to pay service tax under the reverse charge mechanism during the period under...

11. Eligibility of refund under Notification No.41/2007-ST, dt.06.10.2007 -Port services, Terminal Handling Charges, CHA services, GTA services, Wharfage charges - AT

12. Refund of service tax - double payment of service tax was made - when service tax is paid by mistake a claim for refund cannot be barred by limitation, merely because...

13. Refund claim - service tax was paid under reverse change mechanism - Technical Testing and Analysis Service - service was not partly performed in India - period of...

14. Refund claims – unjust enrichment – service tax paid under protest – refund allowed - AT

15. Eligibility of Cenvat credit - Debit notes raised for claiming reimbursement of rack handling charges, wagon handling charges and port railway usage charges and service...