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2012 (11) TMI 444 - CESTAT, AHMEDABADRefund of Terminal Handling Charges (THC) and the GTA service – alleged that appellant has filed the claim, classifying the Terminal Handling Charges under Port service defined under Section 65(105)(zn) & Section 65(105)(zzl) whereas the terminal handling charges was specified as exempted service vide Notification No. 17/2009-S.T – Held that:- Notification No. 17/2009-S.T., specifies that payment of service tax on services commonly known as terminal handling charges classifiable under any sub-clause of clause (105) of Section 65 is exempted from service tax - tax paid on terminal handling charges covered under any of the taxable services is refundable - refund of transport of goods under Section 65(105)(zzp) is rejected and to that extent the impugned OIO is upheld.
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