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2017 (5) TMI 1343 - AT - Service TaxRefund claim - N/N. 41/2007-ST dated 06.10.2007 - Terminal Handling Charges - denial on the ground that this is not a port service - Held that: - the issue has already been settled by the Hon’ble Gujarat High Court in the case of AIA Engineering Pvt. Ltd. [2015 (1) TMI 1044 - GUJARAT HIGH COURT] wherein it has been held that Terminal Handling Charges are covered under port service - refund allowed. Goods Transport Agency Service - denial on the ground that the transportation charges has been paid to and fro to the port of export - Held that: - it is merely allegation that the transportation charges has been paid by the appellant to and fro from their factory but no evidence has been produced by the Revenue on record and the appellant has explained that the transportation charges paid by them for transportation of goods from their factory to the export of goods - refund allowed. Time limitation - scope of SCN - Held that: - issue of time barred and the appellant has claimed drawback, were not raised in the SCN, therefore, the observations made by the lower authority is beyond the scope of SCN, which are not maintainable. Appeal allowed - decided in favor of appellant.
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