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M/s. Toshniwal Associates Pvt. Ltd. Versus C.C.E. Jaipur

2016 (9) TMI 485 - CESTAT NEW DELHI

Refund claim - period involved is 1.10.2007 to 31.12.2007 - THC charges, bills of lading charges, origin haulage charges, repo charges - Revenue rejected on the following grounds viz., (i) not covered under Port Services as the service providers are .....

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on of Notification not satisfied, particularly, service provider not approved as accredited agency, (v) Rejection of Service Tax paid on technical inspection and certification services on the ground that conditions of exemption Notification not fulfi .....

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activity (Point No. (iv), since the appellant has produced the certificate for the first time before this Tribunal, we are of the view that the same should be verified by the Original Authority. Therefore, we remand the matter to the original authori .....

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Appeal disposed of - Service Tax Appeal No. ST/938/2009-[DB] - Final Order No. 53022/2016 - Dated:- 19-5-2016 - Hon'ble Mr. S.K. Mohanty, Member (Judicial) And Hon ble Mr. R. K. Singh, Member (Technical) Mr. O.P. Agarwal (Consultant) for the App .....

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rejected on the following grounds. (i) Refund claim on THC charges, bills of lading charges, origin haulage charges, repo charges rejected on the grounds that the same are not covered under Port Services as the service providers are registered under .....

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ity as per OIA condition of Notification not satisfied, particularly, service provider not approved as accredited agency. (v) Rejection of Service Tax paid on technical inspection and certification services on the ground that conditions of exemption .....

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rs. Final Order No. ST/A/53916-53918/16-CU dated 26.11.2015, (ii) SRF Ltd. vs CCE, Jaipur 2015-TIOL-2241-DEL (CESTAT), (iii) Suncity Art Exports & Ors. Final Order No. ST/A/54038-54068/14-CU dated 16.10.2014. 4. With regard to Cleaning activity, .....

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