TMI Blog2015 (10) TMI 2357X X X X Extracts X X X X X X X X Extracts X X X X ..... contends that as per Notification 37/2010 services provided by air port authority to any other persons is included for refund of service tax - Held That:- Service tax discharged by MIAPL is under Section 65(105)(zzm) - Notification 17/2009-ST specifically grants refund of tax paid on services provided under category mentioned therein and service tax paid by MIAPL is under category which was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aircraft from Aviation Servicing facility. Appellant were extended aviation servicing facility by MIAPL and charged an amount from the appellant for extending such service on which service tax is paid. Appellant had claimed refund of such service tax on the ground that the ATF which has been fueled by them in air crafts that were undertaking foreign voyage and hence it is export of the goods, for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 37/2010 dated 28.06.2010, the services provided by the air port authority to any other persons was also included for the refund of the service tax. She would draw strength from the judgement of this Tribunal in the case of Devarsons Industries P. Ltd. - 2014 (33) STR 197 (T) for the proposition that when there is an export no taxes has to be paid and refund needs to be sanctioned. She would al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es which were considered by the Notification for refund of the service tax paid were as per the provisions of Section 65(105) and the said classifications were sub-clause (zn) and the payment of service tax on the services only known as terminal handling charges. The services rendered by MIAPL will not fall under any of the two categories as the service tax discharged by MIAPL is under Section 65( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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