TMI Blog2011 (2) TMI 369X X X X Extracts X X X X X X X X Extracts X X X X ..... d. Therefore, lower authorities should have examined the invoices and other documents and have seen whether service tax was paid under the relevant budget head for payment of service tax, in respect of Port services or not. - matter remanded back for re-consideration and re-examination. - ST/19 & 20 of 2010 - A/252-253/WZB/2010 - Dated:- 4-2-2011 - B S V Murthy, J. For Appellant: Ms Avani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of CHA services, refund claim has been rejected on the ground that service providers were registered under C F services. However, learned advocate drew my attention to the registration certificate issued to the service providers and submitted that the service provider was CHA. As regards, courier services, the claim has been rejected on the ground that invoices did not contain the exporter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r the relevant head, or not. It is a settled law that re-classification of the services cannot be done at the recipient's end. Therefore, lower authorities should have examined the invoices and other documents and have seen whether service tax was paid under the relevant budget head for payment of service tax, in respect of Port services or not. 4. In view of the above discussion, the refund cla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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