TMI Blog2015 (9) TMI 1620X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - GUJARAT HIGH COURT] has, on a question of law on the same issue, held that Exemption Notification No. 17/2009-S.T., provided total exemption from payment of Service Tax paid on services commonly known as terminal handling charges. Such exemption was available for service classified under sub-clause (zn) of Clause 105 of Section 65 of the Finance Act, 1994 - refund allowed - appeal allowed - decided in favor of appellant. - APPEAL No.ST/436, 623/10-Mum - Final Order Nos. A/3290-3291/2015 - Dated:- 28-9-2015 - Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) For The Appellant : Ms Aparna H, Advocate For The Respondent : Shri A.B. Kulgod, Additional Commissioner (AR) ORDER Per: M.V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s down as to whether the service tax paid by the service providers on Terminal Handling Charges are eligible for refund under notification no. 41/2007-ST or otherwise. The adjudicating authority as well as the first appellate authority has held that the service provider has paid service tax under Cargo Handling Services which is not covered for refund as per the provisions of notification no. 41/2007-ST. We find that both the lower authorities were incorrect in coming to such a conclusion, as the said notification in table at calumn number 2, permitted refund of service tax paid on any service used for exports of the goods under section 65 (105) (zzn). It is the case of the Revenue that the service under section 65 (105) (zzn) is for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom payment of Service Tax paid on services commonly known as terminal handling charges. Such exemption was available for service classified under sub-clause (zn) of Clause 105 of Section 65 of the Finance Act, 1994. Section 65(105) defines various taxable services. Clause (zn) thereto defines taxable service to mean any service provided to any person, by a port or any person authorized by the port in relation to port services, in any manner 3.?We may notice that in the impugned order, the Tribunal had relied on its previous decision in case of M/s. Macro Polymers Pvt. Ltd. v. CCE, Ahmedabad, dated 4-6-2010 - 2010 (19) S.T.R. 679 (Tri.). In such a decision, the Tribunal considered various aspects of exemption under the said Notificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Even if, Department has some arguable point there, however, in the present appeals, it is not disputed that in majority of the cases, Service Tax were collected under such entry. When the assessee claimed exemption, as provided in Notification, dated 6-10-2007, the Department has issued Show Cause Notice why the refund claim should not be rejected, since Service Tax does not fall under Section 65(105)(zn) at all. Having previously collected the Service Tax under such heading, we are doubtful whether such reverse stand could have been taken. In totality of the facts and circumstances of the matter, no question of law arises, all tax appeals therefore, dismissed. 6. In view of the forgoing, we hold that the impugned order to the extent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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