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TMI Blog2013 (12) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of goods pertaining to the enumerated sub-clauses of Section 65(105) as specified in the corresponding entry in column (2) of the table are exempted from the whole of the service tax leviable under Section 66 and 66A of the Act, subject to the conditions set out in the table. On a true and fair construction of the relevant entry at Sl. No. 2 of the table under exemption Notification No. 41/2007-ST, the inference is compelling that any service provided in relation to port services in a port, in any manner to an exporter and where such service is used for export is exempted from whole of the service tax leviable under Section 66 and Section 66A of the Act - By reference to the exemption provided at Sl. No. 16 of the table in Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quarter ending 01.07.2008 to 30.09.2008, claiming benefits under exemption Notification No. 41/2007-ST dated 16.10.2007. The claim was sanctioned by the Assistant Commissioner, Sangrur vide the adjudication order dated 16.06.2009 whereunder refund of service tax was granted. This order (dated 16.06.2009) noted that the services in respect of which refund was claimed are covered under Notification No. 41/2007-ST; the goods were directly and duly exported after availing service of CHA s in respect of exported goods; the fact of export is established from copies of the shipping bill and other export documents; and the exports were during 01.07.2008 to 30.09.2008. This order also found that the application for refund was filed within time. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the table (appended to the Notification) received by an exporter of goods and used for export of goods pertaining to the enumerated sub-clauses of Section 65(105) as specified in the corresponding entry in column (2) of the table are exempted from the whole of the service tax leviable under Section 66 and 66A of the Act, subject to the conditions set out in the table. Sl. No. 2 of the table specifies the service specified in Section 65(105)(zn), namely any service provided or to be provided to any person by any other person in relation to port services in a port, in any manner. Port service is defined in Section 65(82) as meaning any service rendered within a port or other port in any manner. 6. On a true and fair construction of the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X
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