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2016 (8) TMI 546 - AT - Service TaxRefund of service tax – split up charges for above services not available - terminal handling charges – authorization of service provider to provide ‘port services’ - Notification No. 41/2007-ST dated 06/01/2007 - Held that: - when the service involved was in connection with the export of goods and the service tax has been discharged refund cannot be denied on the ground that the person who provided service should have authorization from the port and evidence to that effect should be produced. Transportation of containers from and to the port of export shipment – the transport of empty containers from port to factory – Held that: - the expression “in relation to transport of export goods” used in the notification is wide enough to cover transport of empty containers from yard to factory for stuffing goods for export purpose. Appeal allowed – decided in favor of appellant.
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