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TMI Blog2017 (2) TMI 625X X X X Extracts X X X X X X X X Extracts X X X X ..... harges, business auxiliary service, business support service and Repo Charges were provided by the service providers within the port, facilitating export of goods. Since those services were provided within the port, irrespective of the classification of the services by the service providers, the benefit of refund provided in notification dated 06/10/2007 should be available to the appellant. Si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2007 in respect of service tax paid on the taxable services namely, Terminal Handling Charges, B/L charges, Custom Clearance Charges, Documentation Charges, Agency Charges, haulage charges, business auxiliary service, business support service and Repo Charges have been denied on the ground that the said services are not confirming to port service. With regard to cleaning activity services, the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in 2016 - TIOL - 376 - CESTAT - DEL., CCE, C ST, Visakhapatnam Vs. R.A.K. Ceramics India Pvt. Ltd. reported in 2013 (30) S.T.R. 609 (Tri. - Bang.), Vippy Industries Ltd. Vs. CCE, Indore reported in 2013 (30) S.T.R. 238 (Tri. - Del.). With regard to cleaning activity service, the learned Advocate submits that the appellant is not contesting the service tax refund rejected by the authorities be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the services by the service providers, the benefit of refund provided in notification dated 06/10/2007 should be available to the appellant, in terms of the above-mentioned decisions cited by the learned Advocate. 7. With regard to the observations that proper invoices were not produced before the authorities below, we find from the available records that the invoices issued by the service pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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