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2016 (8) TMI 947 - AT - Service TaxRefund claim 100% EOU - the notification number 41/2007-ST terminal handling charges bill of lading charges inland haulage services transportation of empty containers from the port area to the factory Held that: - All these services have been the subject matter of the one or the other decisions of the Tribunal and stands covered by the said decisions by holding that they are all port services and as such being specified services are covered by the notification in question refund allowed lower authorities to re-quantify the amount. Courier services cleaning services Held that: - these services not covered by the said notification refund denied. Appeal disposed off - decided in favor of appellant.
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