2013 (12) TMI 491

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..... lear cut finding that Service Tax has not been paid by the service provider under the category of port services. Certificates which were produced show that the service provider was registered under port services category. Further, the service provider was authorized to provide services in Navlakhi port for providing services for stevedoring and documentation. Though the services are provided in th .....

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..... find that the claims have been rejected on the ground that stevedoring and documentation charges have not been specified in the Notification No. 17/2009-S.T., dated 7-7-2009 under which the claims have been made. The Original Adjudicating Authority has stated that stevedoring and documentation charges cannot be said to be other port services . He has also taken a view of the decision of the Hon b .....

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..... anctioning the refund claim, what is to be examined is whether service tax has been paid under the category of services which is notified under the notification or not. There is no dispute that port service is one of the services notified under Notification No. 17/2009-S.T. There is also no clear cut finding that Service Tax has not been paid by the service provider under the category of port serv .....

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