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2017 (2) TMI 1153 - AT - Service TaxRefund claim - N/N. 41/2007-S.T., dated 6-10-2007 - CHA services - denial on the ground that CHA has not produced his licence to show that he was acting as Customs House Agent and as such the services rendered by him cannot be considered to be Customs House Agent Services - Held that - the Service Tax stands admittedly deposited by the said service provider under the CHA services and no objection was raised by the Revenue at that particular point of time. The fact that he is a member of the Bombay Customs House Agents Association is also not being disputed by the Revenue. In such a scenario, the refund of Service Tax paid on the services received from the CHA cannot be denied - appeal dismissed - decided against Revenue.
Issues Involved:
Refund of Service Tax paid on CHA services Analysis: The issue in the present appeal pertains to the refund of Service Tax paid on various services, including CHA service, terminal handling charges, transportation of goods, and documentation services. The dispute arose when the Revenue contested the refund of Service Tax specifically on CHA services, arguing that the CHA did not provide evidence of being a licensed Customs House Agent. However, it was noted that the CHA had paid the service tax under the category of 'Customs House Agent Services' and possessed a membership certificate from the Bombay Customs House Agents' Association, indicating proper registration. The purpose of the Notification was deemed to benefit exporters for service tax paid on services utilized for export. The Revenue did not dispute the CHA's membership status or challenge the payment of service tax under the CHA services category. Consequently, the Tribunal found no grounds to overturn the Commissioner (Appeals)'s decision and dismissed the Revenue's appeal, also addressing and disposing of the assessee's cross-objections. This judgment highlights the importance of proper documentation and registration in claiming refunds, emphasizing that the payment of service tax under the relevant service category, coupled with membership proof from a recognized association, can substantiate the eligibility for a refund. The Tribunal's decision underscores the significance of adherence to regulatory requirements and the need for Revenue to raise objections in a timely manner to avoid disputes over refund entitlements.
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