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2017 (1) TMI 430 - AT - Service TaxRefund claim - N/N. 41/2007 - ST dated 06.10.2007 - denial on the ground that service tax paid on IHC charges, terminal handling charges, documentation charges, freight charges and testing and analysis services are not covered under port service as the service providers are registered under different category of service and proof of deposition of tax under port service were not produced - Held that: - with regard to the port service,the credit benefit allowed on the taxable services used for export of goods within the port. With regard to the technical testing and analysis service, since there is valid agreement entered into between the appellant and the overseas buyer for issuance of certificate for undertaking the activities, the same are in conformity with the conditions mentioned in the Notification dated 06.10.2007. Appeal allowed - decided in favor of appellant.
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