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2016 (11) TMI 1535 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06/10/07 - denial on the ground that the services are not port services - Held that: - 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 - appeal allowed - decided in favor of appellant.
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