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2017 (6) TMI 472 - AT - Service TaxRefund claim - Terminal Handling Charges - denial on the ground that Terminal Handling Charges are not port service and not covered under the said notification as specified services - Held that: - the Terminal Handling Charges falls under the category of port services and on port services the appellant is entitled for refund claim under N/N. 41/2007 - refund allowed. Custom House Agent Service - Goods Transport Agency Service - denial on the ground that the appellant is claiming drawback against the exported goods - Held that: - the said refund claim cannot be rejected on the ground that as the services used in export of goods have not been taken care to calculate the amount of drawback, the amount of service availed by the exporter is not included in drawback, the same has been clarified by the Director of Drawback, Ministry of Finance, Department of Revenue - refund allowed. Appeal allowed - decided in favor of appellant.
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