TMI Blog2011 (10) TMI 64X X X X Extracts X X X X X X X X Extracts X X X X ..... s exported by the exporter was granted vide Notification No.17/2009-ST, dt.7.7.09 - refund in this case is for the period prior to the aforesaid notification, the same is disallowed. - impugned orders are set aside and matters remanded to original adjudicating authority for fresh decision. - ST/185-186/2011 - - - Dated:- 3-10-2011 - MR. B.S.V. MURTHY, J. Represented by: Written submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. After considering the records and the submission made by ld.AR, I am of the opinion that the matter is required to be remanded to original adjudicating authority. Therefore, the requirement of pre-deposit is waived, stay petition allowed and matter is taken up for final decision. 4. In the case of Appeal No.ST/185/2011, the ld.Commissioner, in his order-in-revision, has disallowed an amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handling of export cargo has been excluded in the definition of cargo handling service. In my opinion, this was not correct. What was required to be seen is that whether the service tax was paid by the service provider under the category of Port service or not. Port service is a notified service in the Notification No.41/2007. The ld.Commissioner seems to have rejected the claim on the ground tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demanded an amount of Rs.14,024/- (Rupees Fourteen Thousands, Twenty Four only) in respect of Port Service, sanctioned as refund on the ground that all invoices pertain to Service Tax on terminal handling charges. He has also held that the refund of Service Tax on this service in relation to export goods exported by the exporter was granted vide Notification No.17/2009-ST, dt.7.7.09 and the refun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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