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2010 (6) TMI 257 - AT - Service TaxExport - Refund of service tax paid on input services - service tax paid on charges for terminal handling and bill of lading. - Held that: Since refund of service tax is allowed based on specific category of services, it is necessary for the refund sanctioning authority to know under which head service tax has been paid. In the absence of any certificate or evidence produced by the appellants with regard to the actual heading under which this service was classified either service provider, the sanctioning authority could have required the appellants to produce evidence to show the category of service under which service tax has been paid. Neither the appellant nor the Revenue have undertaken this exercise. - matter remanded back
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