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TMI Blog2014 (9) TMI 814X X X X Extracts X X X X X X X X Extracts X X X X ..... . This Tribunal in the four cases (cited supra) has also consistently held that refund of service tax paid on Terminal Handling Charges besides Business Auxiliary Services would be available when received in or in relation the export of goods. In view of the above, I do not find any merit in the appeal filed by the Revenue - Decided against Revenue. - ST/649/2010 - Final Order No. A/827/2013-WZB/C-IV(SMB) - Dated:- 31-10-2013 - Shri P.R. Chandrasekharan, Member (T) Ms. D.M. Durando, Dy. Comm. (AR), for the Appellant. Shri V.S. Sejpal, Advocate, for the Respondent. ORDER The appeal has been filed by the Revenue against Order-in-Original No. Belapur/10-12/Taloja.R-III/Commr/SLM/2010-11, dated 27-8-2010 passed by Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are not covered under the registration are not eligible for such refunds. Notification No. 41/2007-S.T. provides exemption by way of refund from specified taxable services used for export of goods. Granting refund to exporters, on taxable services that he receives and uses for export do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt separately, independent of the process of refund. Therefore, irrespective of the category under which the service provider has discharged the service tax liability at the time of registration and payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave carefully considered the submissions made by both the sides. 4.1 Serial No. 2 of the table annexed to the schedule to the Notification No. 41/2007-S.T. grants exemption to services provided for export of goods and there are no condition attached for claiming the refund. The Board vide Circular No. 112/6/2009, dated 12-3-2009 also clarified that irrespective of the categorization of services under which the taxes have been paid, if the services received are notified in Notification No. 41/2007-S.T., the benefit of refund would be available. This Tribunal in the four cases (cited supra) has also consistently held that refund of service tax paid on Terminal Handling Charges besides Business Auxiliary Services would be available when r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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