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2015 (8) TMI 397 - AT - Service TaxDenial of refund claim - Port services - Notification No. 41/2007-ST, dated 06.10.2007 - Held that:- in the schedule to Notification No. 41/2007-st, port services classified under Section 65 (105) (zn) ibid are mentioned. It implies that if the service provider has actually paid service tax under Section65 (105) (zn)ibid, the said notification exempts the same by way of refund if it is received by an exporter and used for export of goods. It is not open to the service recipient to question the classification of the service received by it as the issue of classification is only between the service provider and the jurisdictional service tax authorities and so as per the said Notification the condition is sufficiently fulfilled for granting the refund of such service tax. It is seen that the only reason for Revenue to file appeal was that in the case of velji P Sons (2007 (8) TMI 35 - CESTAT, AHMEDABAD) CESTAT held the activities of handling, stevedoring, loading, unloading, etc. provided in the port area as not falling under Port services. However, the said judgement no longer represents good law in the light of the CESTAT Larger Bench decision in the case of Western Agencies Pvt. Ltd. Vs. CCE, Chennai [2011 (3) TMI 528 - CESTAT, CHENNAI (LB)] - Decided against Revenue.
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