2017 (2) TMI 1153

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..... s House Agent Services - Held that: - the Service Tax stands admittedly deposited by the said service provider under the CHA services and no objection was raised by the Revenue at that particular point of time. The fact that he is a member of the Bombay Customs House Agents’ Association is also not being disputed by the Revenue. In such a scenario, the refund of Service Tax paid on the services re .....

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..... to refund of Service Tax paid on various services, such as, CHA service, terminal handling charges, transportation of the goods, documentation services. In terms of Notification No. 41/2007-S.T., dated 6-10-2007, the refund stands allowed by both the authorities below. 3. The Revenue s grievance is only in respect of the refund of Service Tax paid CHA services. It stands argued that CHA has no .....

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..... n, who has provided the services, was, admittedly, not registered as CHA. Their only contention is that he has not produced the licence under CHA Regulation. However, we find that the Service Tax stands admittedly deposited by the said service provider under the CHA services and no objection was raised by the Revenue at that particular point of time. The fact that he is a member of the Bombay Cust .....

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