9911796707
TMI Blog2011 (1) TMI 810X X X X Extracts X X X X X X X X Extracts X X X X ..... learned advocate appearing for the appellants states that the lower appellate authority has disallowed the refund in respect of service tax paid for Technical Testing & Analysis Service by merely stating that the appellants have not fulfilled the conditions specified in Notification No.41/2007-ST, dated 06.10.2007 and he has also stated that the service providers invoices were not specific to the export goods. However, the appellants had submitted the necessary details including IKEA specifications provided by the foreign buyer in Sweden and the export goods had to confirm to the Swedish standards without which the buyer would not have accepted the goods. Shri Bharathi states that all the details were furnished to the original authority an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 9614 4 Courier Service Rs.11479 5 Transport of Goods Rs. 5050 (a) In customs House Agent Services, We have combined the custom house agent and forwarding agents bill, where we have now provided the separate list of custom house agent and forwarding agents list. We have received the revised invoice from the supplier which will fulfill the conditions mentioned in your letter, where a copy of it is enclosed hereunder. Our service provider APL Logistics (India) P. Ltd., have stated that all conditions have been fulfilled in their Bill of lading copy. (b) Transport service providers invoices are already showing name of port of loading, registration number of goods carriage, person liable for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Technical Testing & Analysis Service, the claimant has shown a few service provider invoices for the description of goods. Even though, the description of those goods are not very specific to the description as given in the export invoices, they in general available in export invoices, which, I agreed to satisfy the conditions of specific to export goods; and that the service provider invoices are in the name of the claimant (exporter) only. A copy of the "Specification, textiles-general requirements" to be complied with, in respect of textiles products cleared under "IKEA" brand name is made available. This documents stipulates that there should be 'tests' for verification purposes lot/consignment-wise and the same should be made at t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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