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2015 (11) TMI 239 - AT - Service TaxDenial of refund claim - services used for export of goods - Business Support Service, Clearing and Forwarding Service, Bank and Financial Services - Notification No. 52/2011-ST 13/12/2011 - Held that:- Appellant have subsequently made refund claim under Notification 52/2011-ST instead of Notification 41/201-ST. Therefore, I am of the view that refund is clearly covered by Notification No. 52/2011-ST and not by 41/2012-ST. On this fact the judgment in the case of WNS Global Services (P) Ltd.(2008 (1) TMI 94 - CESTAT, MUMBAI) relied upon by the Ld. Counsel is not applicable to the present case. In view of the above position the services of business support services is not covered under Notification No. 52/2011-ST, therefore refund on business support service is not admissible. If service tax was paid by the service provider under the head of clearing and forwarding services or cargo handling service or in any other service then appellant is entitled for the refund. But if it is found that service tax paid under the business support service irrespective of the nature of the service the appellants is not entitled for the refund. As regard the clearing and forwarding services from the bill of the service provider it can be seen that the bill was raised by the clearing and forwarding agent, therefore apparently the service for which the bill is raised is for clearing and forwarding service. In this bill classification of services is not provided therefore it is not known under which head service tax is paid. These facts need to be verified on the basis of payment details of the service tax made by service provider. - Matter remanded back in respect of business support service and clearing and forwarding service - Decided partly in favour of assessee.
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