9911796707
TMI Blog2011 (11) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... "classified under any sub-clause of clause (105) of Section 65." - Held that: the appellant has not been able to make out a prima facie case in their favour and therefore is required to deposit the amount. No financial difficulty is pleaded - Decided against the assessee by way of direction to deposit the demand - ST/364/2011 - S/1542/WZB/AHD/2011 - Dated:- 24-11-2011 - B S V Murthy, J. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the refund was claimed by the appellant on the ground that the service received was CHA service. However, refund has been denied on the ground that terminal handling charges is not the service notified in the Notification No.41/2007-ST. On going through the order passed by the Commissioner, it was found that the Commissioner has recorded clear finding that the service received was terminal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible to come to any conclusion. Thereafter, the ld.Counsel sought time and accordingly the matter was adjourned to 24.11.11. 3. When the matter came up today, the ld.Counsel submitted that the Notification No.17/2009, dt.7.7.09 in Sr.No.16 of the table has covered the terminal handling charges. According to Sr.No.16, the Service Tax on services which are commonly known as terminal handling is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
