Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (7) TMI 446 - AT - Service TaxRefund claim - Terminal Handling Charges - Bill of Lading charges - denial on the ground that these are not port services - N/N. 41/2007-ST dated 06.10.2017 - Held that: - the Bill of Lading Charges and Terminal Handling Charges are received by the appellant for export of goods at port and are covered under port services - refund allowed. Refund claim - Transport Service - denial also on the ground that appellant has failed to provide the documentation with regard to transportation of goods from their factory to ICD as actual service provider has not provided the service to the appellant - Held that: - some discrepancy are also point out in the invoices produced by the appellant - the adjudicating authority directed to verify the documents for services received by the appellant and corresponding invoice of service provide and goods transporter to ascertain the fact, whether the invoices produced by the appellant are in respect of transportation of goods from their factory to the port of export or not - matter on remand. Part appeal allowed - part matter on remand.
|