Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 785 - AT - Service TaxDenial of refund claim - input services used in export of goods - Renting of Immovable Property service at port - Service not notified under Notification 41/2007 - Held that:- As per Section 65(82) of the Finance Act, 1994, the port service means “any service rendered by a port or any person authorised by the port, in any manner, in relation to a vessel or goods.” A plain reading of the above definition clarifies that in port area any service received by the appellant is to be known as port service. If the service provider has paid Service Tax under Renting of Immovable Property Service, the same will be classified service as port service availed by the appellant. Same view has been taken by this Tribunal in the case of Pratap Re-rolling P. Ltd. (2014 (9) TMI 814 - CESTAT MUMBAI) wherein this Tribunal has held that “The board vide Circular No. 112/6/2009-S.T., dated 12-3-2009 has clarified that irrespective of the categorisation of the services under which the taxes have been paid, if the services received are notified in Notification 41/2007-S.T., the benefit of refund would be available.” In this case the Service Tax has been paid by the service provider under the category of Renting of Immovable Property Service but the service received by the appellant qualify under port service. Therefore, relying on the decision of Pratap Re-roling P. Ltd. (2014 (9) TMI 814 - CESTAT MUMBAI), the appellant is entitled for refund claims. - Decided in favour of asessee.
|