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2014 (1) TMI 1199 - AT - Service TaxDenial of refund claim - Notification No. 17/2009-S.T., dated 17-7-2009 - Description of the services not in line with the services as specified under the said Notification - Held that:- original adjudicating authority has verified and examined the invoices raised by the service provider. Going by the definition of technical testing and analysis, as also by the definition of testing inspection and certification, he has concluded that the services provided by the service providers were covered by the said definition. Similarly, the other services are customs house agent services, Clearing and Forwarding services which are commonly known as terminal handling services, Commissioner (Appeals) has simplicitor gone by the fact that invoices/bills raised by the service provider indicate that they are engaged in providing different type of services than the one specified in the invoice. It is seen that no verification has been done by the Revenue at the service providers end so as to factually verify whether the services actually stand rendered by them or not. Once the invoices describing the type of service stand issued by the service provider and Service Tax stand paid on the same, we find no justifiable reason to deny the benefit of refund of such Service Tax to the assessee - Decided against Revenue.
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