TMI Blog2016 (10) TMI 765X X X X Extracts X X X X X X X X Extracts X X X X ..... h that the service provider was registered under port services and the disputed issue is settled in favour of the assessee. Proper invoices not submitted and it is only the debit notes on the basis of which, the refund of Service Tax claimed - Held that: - the Revenue's allegation that nothing was produced on record to show the proof of payment of service tax by the service provider, cannot be appreciated inasmuch as it is not the obligation of the service recipient to deposit the service tax and having paid to the service provider and it is for the service provider to show the proof of payment of service tax. No such requirement stands specified in the notification in question and Board has also clarified that it is sufficient to show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f terminal handling charges, Bill of lading charges, origin haulage charges, repo charges as also CHA services stand rejected by the lower authorities on the ground that same cannot be considered as port services. 3. Both sides agree that the issue stand decided by the Tribunal in number of decisions. Reference can be made to following case laws: 1. SRF Ltd. vs. CCE, Jaipur I [2015 (40) STR 980 (Tri-Del)]; 2. M/s. Shivam Exports, M/s. Mecshot Blasting Equipment Pvt. Ltd. vs. CCE, Jaipur [2016-TIOL-376-CESTAT-DEL] 3. M/s. Suncity Art Exporters and others [2014-TIOL-2319-CESTAT-DEL)] 4. Vippy Industries Ltd. vs. CCE Indore [2013 (30) STR 238 (Tri-Del)] 5. Faizan Shoes Pvt Ltd vs CST, Chennai [2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et covered under the notification. Explaining Shri O P Agarwal, learned Advocate submits that the same were actually not air services but courier services. The said services obtained by them were courier services, which at further intimation, transported through air. Courier services being specified as one of the service inputs is admissible to the assessee. The fact whether the service tax was relatable to courier service or not is required to be examined and for the purpose I remand the matter in respect of M/s. Johari Digital Health Care Ltd. on the said issue only for examining the aspect. In the same case, a part of the refund stand denied on cleaning activities, which the appellant is not pressing, the same is accordingly c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
