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2015 (7) TMI 100 - AT - Service TaxRefund of service tax - port service - Customs House Agent service - Held that:- Customs House Agent in addition to handling the documentation and customs formalities, they also handle the goods in the port area and uses the services of various service providers operating in the port area. It is not in dispute the goods were exported, were handled in the port area, terminal handling operation were carried out and service tax on such port services was paid which would have been carried out at the instances of CHA perhaps by some other service provider/authority and under the circumstances it will not be appropriate to deny the refund of the service tax paid on the port service, just because invoices are of CHA who is not authorized to provide port service. In respect of the courier service, I find the objection is only that in the invoices issued by the courier agency service, export invoice number & IEC code of the appellant are not mentioned - Appellant is eligible to get refund of the service tax paid on the courier service. As far as technical testing and inspection service is concerned, appellant has failed to satisfy the conditions of Notification No. 41/2007-S.T., as they have not been able to produce any written agreement between the buyer and themselves or any statutory rules under which the said testing or inspections were carried out. In view of this position, they are not eligible for getting the refund of service tax paid on the Technical testing and inspection service. In respect of the Customs House Agent Service relating to appellant No. 1, the export invoice number is subsequently mentioned. - Matter remanded back - Decided in favour of assessee.
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