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2015 (8) TMI 1073

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..... question the classification of the service of the service provider. It has further been stated that the Respondent had not fulfilled the condition specified in the schedule to the notification. Regarding the denial of refund on Courier service, it is stated that by the Revenue in their grounds of appeal that invoices submitted by the Respondent (issued by service provider) does not specify the Import Export Code (IEC), number of exporters, export invoice number, nature of courier. We find that the schedule to the exemption notification provides that the receipt issued by the courier agency specify the importer-exporter (IEC) code number of the exporter, export invoice number, nature of courier, destination of courier including name and .....

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..... 1.04.2009 to 30.06.2009 in respect of Service Tax paid by them on several services received and utilized in export of the goods during the period from January 2009 to June 2009 under Notification No.41/2007-ST, dt.17.10.2007 as amended by Notification No.03/2008-ST, dt.19.02.2008. The Respondents filed refund claims in respect of services used by them in export of goods viz. Customs House Agent (CHA) charges and Courier/Freight charges. Two show cause notices dt.10.12.2009 and 05.04.2009 were issued, proposing to reject the refund claims on the ground of non-fulfillment of conditions of the notification. The Adjudicating authority rejected the refund claim for non-fulfillment of the provisions of Notification No.41/2007-ST, dt.06.10.2007 as .....

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..... nt and in the absence of non-fulfillment of conditions stipulated in Notification No.41/2007-ST. 4. On perusal of the grounds of appeal, we find that the main contention of the Revenue is that the service tax paid by the service provider under some different services (i.e. other than CHA), cannot be considered to be paid under CHA service. It is stated that the service provider wrongly paid the Service Tax under CHA, which would be covered under the category of taxable services as Business Auxiliary Service. We are unable to accept the contention of the Revenue for the reason that it is well settled that the jurisdictional Central Excise officer of the recipient of the service, cannot question the classification of the service of the se .....

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..... ternational Vs Commissioner of Service Tax, Mumbai 2015 (37) STR 810 (Tri-Mum.), held that if the Assessee is eligible for refund of service tax paid on courier service, the denial of refund for failure to mention export invoice number and IEC are merely procedural infirmity when the payment of service tax and export of the goods are undisputed. We find that the Notification No.17/2009-ST, dt.07.07.2009 exempts the taxable services specified in Column (3) of the schedule appended to the said notification, received by an exporter and used for export of the goods from the whole of the service tax leviable thereon, subject to the conditions specified in the corresponding entry in Column (4) of the said schedule. In the present case, there was .....

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