TMI Blog2014 (11) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service contained in Section 65(105)(zn) came to be amended with effect from 1-7-2010 - in the clarification issued by the Board in its circular dated 12-3-2009 to a query “the services provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds.” - No question of law arises - Decided against Revenue. - Tax Appeal No. 755 of 2012 with T.A. Nos. 756-761 of 2012 - - - Dated:- 13-2-2013 - Akil Kureshi and Sonia Gokani, JJ. Shri Gaurang H. Bhatt, Advocate, for the Appellant. Shri Hardik P. Modh, Advocate, for the Respondent. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question would not qualify for description authorised by the Port since such services were not required to be undertaken as part of its statutory requirements. Any authorisation by the port, therefore, would not qualify the services for the purpose of credit. He further submitted that relaxation as amended in the definition was misplaced since such amendment was brought with effect from 1-7-2010. 5. On the other hand learned counsel Shri Modh for the respondent submitted that the Tribunal committed no error. He pointed out that decision of the Tribunal in case of Ramdev Food Products Pvt. Ltd. (supra) was upheld by this Court in order dated 6-12-2012 in Tax Appeal No. 2391/2010. He further submitted that the Commissioner (Appeals) had gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following : (zn) to any person, by any other person, in relation to port services in a port in any manner 8. This amendment is significant and puts entire issue beyond any doubt. Revenue s dispute that such amendment cannot be applied to earlier case cannot be accepted in view of the fact that as per the Board circular itself same was meant to be clarificatory. In such clarificatory memorandum it was stated as under : 1. Services provided in an airport or port 1.1 Two services, namely port services and the airport services were introduced in Budges 2001 and 2004 respectively. The services provided by minor ports covered under other ports became taxable from 2003. The purpose behind creating these services was that since ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed entirely within the port/airport premises would fall under these services. Further, specific authorisation from the port/airport authority would now not be a pre-condition for the levy. 9. Further in the clarification issued by the Board in its circular dated 12-3-2009 to a query the services provider providing services to the exporter provides various services. But he has registration of only one service. The refund is being denied on the grounds that the taxable services that are not covered under the registration are not eligible for such refunds. It was stated as under : Notification No. 41/2007-S.T. Provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters ..... X X X X Extracts X X X X X X X X Extracts X X X X
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