2011 (2) TMI 369

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..... gainst the rejection of refund claim made by the appellant in respect of service tax paid on services utilized in respect of goods which have been exported. Refund claims have been made under the notification No. 41/2007-ST dated 06.10.2007. The refund claims have been rejected by the lower authorities on the ground that classification of the services by the appellant was wrong. Further, it has al .....

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..... the courier etc. Other than making only a submission that notification does not require details except the details furnished, both sides could not produce copy of notification. 3. In the case of refund relating to GTA services also, refund claim has been rejected on the same ground, With regard to Terminal Handling Charges claim, the authorities have taken a stand that in respect of two service p .....

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..... the registration certificate produced appears to show that the service provider is a CHA. As regards the THC services, there is no categorical finding that service tax was not paid on the head of Port Services. Therefore, the refund claims in respect of these two services is required to be remand for reconsideration and re-examination. Since part of the refund claim is required to be reconsidered .....

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