2011 (8) TMI 124

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..... the appellants for refund of service tax on Terminal Handling Charges (THC) & Bill of lading, Repo charges have been rejected on the ground that service providers actually provided Business Support Services and the tax was not paid as Port services. While Port service is a service in respect of which refund would be admissible vide Notification No. 41/2007-ST, in respect of Business Support Servi .....

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..... under the category of Port service only. Learned DR has no objection.   3. The claim for service tax refund in respect of GTA services has been rejected on the ground that the invoices have been tampered. In the impugned order it has been observed that in the consignment note, the entries relating to consignor and consignee have been altered. Further, entries relating to container number, se .....

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..... be verified and this issue is also remanded for the limited purpose of verifying as to whether corrections/insertions were made by the consigner or by the appellants themselves. Eligibility for the refund will be decided on the basis of genuineness of claim.   4. Service tax refund claim has been rejected in respect of Commission Agent service on the ground that the appellant did not produc .....

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