2017 (3) TMI 314

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..... ded by this Tribunal in the case of Nahar Fibers vs. C.C.E., Chandigarh [2013 (12) TMI 330 - CESTAT NEW DELHI] - appeal allowed - decided in favor of appellants. - ST/205/2011, ST/1641, 1642/2011 - A/60285-60287/2017-SM[BR] - Dated:- 16-2-2017 - Mr. Devender Singh, Member (Technical) Shri Surjeet Bhadu, Advocate for the Appellant Shri Satyapal and Shri R.K. Sharma, A.R. for the Respon .....

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..... raders vs. C.S.T., Mumbai - 2017 (47) S.T.R. 88 (Tri. Mum.). 4. Ld. A.R. appearing for the Revenue fairly submits that the Terminal Handling Charges were added to the Notification No. 41/2007-ST on 07.07.2009, when it was amended by Notification No.17/2009 dated 07.07.2009. He contended that the service was made taxable w.e.f. 07.07.2009 and the party's contention that the Terminal Handli .....

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..... r export of goods pertaining to the enumerated sub-clauses of Section 65(105) as specified in the corresponding entry in column (2) of the table are exempted from the whole of the Service Tax leviable under Sections 66 and 66A of the Act, subject to the conditions set out in the table. Sl. No. 2 of the table specifies the service specified in Section 65(105)(zn), namely any service provided or to .....

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..... ter of goods and used for export of goods from the whole of the Service Tax leviable thereon; and subject to specified conditions. Sl. No.16 of the table in this Notification enumerates a broad category exemption for any service classified in Section 65(105) when the payment of Service Tax is for a service mainly known as terminal handling charges. 8. By reference to the exemption provided .....

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..... sts. The same view was taken by the Tribunal in the case of Overseas Traders vs. C.S.T., Mumbai (supra). 7. Since the question of law is already settled in favour of the assessees, the orders of the Commissioner (Appeals) in these appeals are not sustainable and are set aside. 8. The appeals filed by the appellants are allowed. (Operative part of the order pronounced in the cour .....

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