2012 (6) TMI 217 - AT - Service Tax

Refund claims in respect of Service Tax paid on terminal handling denied on the ground that the terminal handling is not a notified service in the Notification No.41/2007-ST - Held that - Both terminal handing and REPO charges paid to Port authorities are to be treated as a port service, hence appellants are eligible for refund claims filed by them. See AIA Engineering Ltd (2010 (7) TMI 486 (Tri)) - Decided in favor of assessee.

Summary

The Appellate Tribunal CESTAT, Ahmedabad allowed refund claims for Service Tax paid on terminal handling, stating it should be treated as a port service based on previous decisions. The impugned orders were set aside, and appeals were allowed for the appellants. (Case citation: 2012 (6) TMI 217 - CESTAT, AHMEDABAD)