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TMI Blog2014 (1) TMI 1199X X X X Extracts X X X X X X X X Extracts X X X X ..... rwarding services which are commonly known as terminal handling services, Commissioner (Appeals) has simplicitor gone by the fact that invoices/bills raised by the service provider indicate that they are engaged in providing different type of services than the one specified in the invoice. It is seen that no verification has been done by the Revenue at the service providers end so as to factually verify whether the services actually stand rendered by them or not. Once the invoices describing the type of service stand issued by the service provider and Service Tax stand paid on the same, we find no justifiable reason to deny the benefit of refund of such Service Tax to the assessee - Decided against Revenue. - ST/852/2009, ST/482/2010 and S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No. 17/2009-Service Tax. As such, he allowed the refund claim falling within the period of limitation. 4. It is seen that the Revenue filed appeal before Commissioner (Appeals) against three orders passed by Asstt. Commissioner. In two matters, i.e. in Appeal No. 852/2009 and 482/2010, Commissioner (Appeals) rejected the appeals filed by Revenue. By a detailed order he held that the services provided by the service providers were falling within the specified services in terms of notification and as such, the assessee was entitled to the refund of the same. He observed that Revenue s objection that the services provided were supervision of sample analysis and rake loading supervision services which are not technical test ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r going through the impugned orders, we find that the original adjudicating authority has verified and examined the invoices raised by the service provider. Going by the definition of technical testing and analysis, as also by the definition of testing inspection and certification, he has concluded that the services provided by the service providers were covered by the said definition. Similarly, the other services are customs house agent services, Clearing and Forwarding services which are commonly known as terminal handling services, Commissioner (Appeals) has simplicitor gone by the fact that invoices/bills raised by the service provider indicate that they are engaged in providing different type of services than the one specified in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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