Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (6) TMI 318 - AT - Service TaxWaiver of pre-deposit - refund of service tax paid on various services availed by the appellant - refund on the services of repositioning charges, in land, the haulage charges and goods transport operator services - service provider are neither port or authorized by port, their refund sanctioned by the Adjudicating Authority was not proper - refund of tax paid on CHA charges stands rejected by Commissioner (Appeals) on the sole ground that the same is not supported by the invoices - Held that: - As regards the THC charges - introduced with effect from 7-7-09 and as such at this prima facie stage, the appellant cannot be said to be entitled to the refund of the same - CHA charges - observations of Commissioner (Appeals) are not supported by the facts on record -
|