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2011 (2) TMI 369 - AT - Service TaxRefund - notification No. 41/2007-ST dated 06.10.2007 - export of goods - classification or re classification of services to claim refund - Held that: - It is a settled law that re-classification of the services cannot be done at the recipient's end. Therefore, lower authorities should have examined the invoices and other documents and have seen whether service tax was paid under the relevant budget head for payment of service tax, in respect of Port services or not. - matter remanded back for re-consideration and re-examination.
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