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TMI Blog2015 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... to the present case. In view of the above position the services of business support services is not covered under Notification No. 52/2011-ST, therefore refund on business support service is not admissible. If service tax was paid by the service provider under the head of clearing and forwarding services or cargo handling service or in any other service then appellant is entitled for the refund. But if it is found that service tax paid under the business support service irrespective of the nature of the service the appellants is not entitled for the refund. As regard the clearing and forwarding services from the bill of the service provider it can be seen that the bill was raised by the clearing and forwarding agent, therefore apparentl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 52/2011-ST 13/12/2011. The adjudicating authority allowed the refund claim partly on certain services however refund in respect of Business Support Service, Clearing and Forwarding Service, Bank and Financial Services were rejected by the adjudicating authority. Aggrieved by the said order the appellant filed appeal before the Commissioner(Appeals) who upheld the order in original and rejected the appeal of the appellant therefore the appellant is before me. 3. Shri. Vinay Jain Ld. C. A. for the appellant submits that three services on which the refund rejected are business support service, clearing and forwarding service, bank and financial services. It is his submission that as regard the business support service, it is serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he entry provided at Sr. No. 12 of the table of the Notification No. 52/11 ST, therefore they are entitled for the refund on banking and financial services. He further submits that they have initially filed refund claim under Notification No. 41/12-ST but after pointed out by the department they amended their claim under Notification No. 52/11-ST however the claim can be processed under earlier Notification No. 41/12 and in that Notification all three services are covered. On the query from the bench that how retrospective effect can be given to the Notification. 41/12 as the export was made during the period when Notification No. 52/11 was in force. In this regard he placed reliance on the judgment in the case of WNS Global Services (P) Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period when the Notification No. 52/2011-ST was inforce, though the refund claim was filed after supersession of that notification. I also observed that appellant have subsequently made refund claim under Notification 52/2011-ST instead of Notification 41/201-ST. Therefore, I am of the view that refund is clearly covered by Notification No. 52/2011-ST and not by 41/2012-ST. On this fact the judgment in the case of WNS Global Services (P) Ltd.(supra) relied upon by the Ld. Counsel is not applicable to the present case. In view of the above position the services of business support services is not covered under Notification No. 52/2011-ST, therefore refund on business support service is not admissible. However as per the submission of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign exchange etc which are clearly covered under Sr. 12 of the table given under Notification No. 52/2011-ST therefore Ld. Commissioner (Appeals) is finding that it is not specified in the Notification is absolutely wrong and without application of mind, refund of banking and financial services therefore allowed. In my above discussion, I am of the view that as regard business support service and clearing and forwarding service the matter needs to be remanded to the original authority, to verify under which classification head service provider has discharged the service tax liability in respect of services covered under the relevant invoices, for which appellant shall provide the service tax payment particulars of the service provider to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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