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2015 (8) TMI 1103 - AT - Service TaxDenial of refund claim - Notification No. 41/2007-S.T., dated 6-10-2007 - non-fulfilment of conditions regarding furnishing of contract and non-mentioning of the amount paid to commission agent in the shipping bills - Held that:- The appellant had not produced the copy of contract and the amount of Service Tax paid is not mentioned in the shipping bills. In respect of terminal handling charges and carriage service, these services are for delivery of goods after export at the destination port hence the same are not covered under the provisions of the Notification. In respect of other services, the nature of service provided and amounts are not shown on the bills of service provider and there is no averment in the present appeal regarding these deficiencies hence I find no infirmity in the impugned order. - Decided against assessee.
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