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TMI Blog2012 (11) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... g charges was specified as exempted service vide Notification No. 17/2009-S.T – Held that:- Notification No. 17/2009-S.T., specifies that payment of service tax on services commonly known as terminal handling charges classifiable under any sub-clause of clause (105) of Section 65 is exempted from service tax - tax paid on terminal handling charges covered under any of the taxable services is refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ified under Section 65(105)(h), (zzp), (zn) and (zzl) respectively of the Finance Act, 1994. The original adjudicating authority deciding the case while sanctioning an amount of refund of Rs. 5,606/- in respect of custom house agent service and rejected an amount of Rs. 3,919/- in respect of GTA service. 2. I have gone through the details of the case and also the legal position in this regard. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a period prior to the issue of the notification as the present case pertains to April 2009 to June 2009. Therefore the services were not specified earlier in the list of eligible services under this notification. 5. Commissioner (Appeals) held that regarding the refund of Rs. 6,144/- under the description of taxable service as container handling service as port services whereas the worksheet alo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05)(zzl) whereas the terminal handling charges was specified as exempted service vide Notification No. 17/2009-S.T. which came into effect from 7-7-2009 hence refund is not admissible. I find that Notification No. 17/2009-S.T., dated 7-7-2009 specifies that payment of service tax on services commonly known as terminal handling charges classifiable under any sub-clause of clause (105) of Section 65 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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