TMI Blog2011 (3) TMI 1256X X X X Extracts X X X X X X X X Extracts X X X X ..... t to submission of copy of written agreement, the lower authorities cannot be found fault with for requiring that the same should be provided. Therefore the claim of the appellant that they are eligible for refunds in respect of testing & analysis service and export certification services cannot be sustained and therefore appeal in respect of these two services has to be rejected. Refund is with regard courier service denied - Held that:- In the absence of written agreement for purchase of these goods by the foreign importer from the appellant, it would not be possible to know whether there was a condition like this. The learned advocate submits that he would like to verify the written agreement once again and therefore requested for rem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the refund of service tax paid on port services has been denied on the ground that the service provider was not authorised by the port to provide the services. However he submits that once the service receiver shows that the service provided was port service, the denial of the same on the ground that service provider was not authorised would amount to reassessment of the service provided by the service provider. The reassessment can be done only at the end of the service provider. Since appellants established that what was received is only port service, the appellants were eligible for refund. I find considerable force in this argument. What is required to be examined is whether the service received was in the category of port servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the notification as per para 1 of the notification which is part of substantive requirements of the notification and not procedural requirements. The procedural requirements are contained in para 2 which say that the exemption contained in the notification shall be given effect in this manner. Since the refund is admissible only in respect of services received as per the requirements of written agreement and subject to submission of copy of written agreement, the lower authorities cannot be found fault with for requiring that the same should be provided. Therefore the claim of the appellant that they are eligible for refunds in respect of testing analysis service and export certification services cannot be sustained and therefore ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t goods. This has also been denied on the ground that written agreement has not been provided by the appellant. I find that in the notification No. 41/07 as amended, the refund of service tax paid on specialized cleaning services namely disinfecting, experimenting, sterilizing or fumigating of containers used for export of said goods provided to an exporter are admissible subject to two conditions namely a copy of the written agreement is provided and the exporter shows that the service provider is accredited by the statutory authority to provide such service. I find that the descriptions as well as the conditions are slightly different in respect of disinfecting and fumigation service when compared to technical testing analysis and expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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