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2016 (8) TMI 188 - AT - Service TaxRejection of refund claim of the service tax paid on the freight, terminal handling charges (THC) and documentation charges as per Notification No.41/2007-ST. - export of goods - Held that:- When there is no dispute as to the export of the goods and availment of THC services and the discharge of service tax by the service provider, the refund application of the appellant should have been allowed without any reservation. - appellant is eligible for refund of the amount of the service tax paid by the service provider on the services rendered for terminal handling charges. However, the refund claim of the service tax paid on freight and documentation charges is rejected as conceded by the learned counsel. - Decided partly in favor of assessee.
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