9911796707
TMI Blog2017 (5) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... ates 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 - the order of the Ld. Commissioner (Appeals) in relation to refund on Terminal Handling Charges is not sustainable and is set aside - appeal allowed. Refund claim - commission to foreign agents outside India - denial on the ground that the Service Tax was not deposited till the time of filing of refund claim due to non remittance of commission to foreign agents outside India - Held that: - the Service Tax has been paid on the commission paid to the foreign agents after filing of the refund claim with the proper officer. From the copy of the Adjudication Order dt. 24.02.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and that Service Tax was yet to be paid on commission payable to foreign agents. 3. The refund claim on Terminal Handling Charges was rejected on the ground that prior to 07.07.2009, the Notification No. 41/2007 did not specify the Terminal Handling Charges. Hence, the refund claim of ₹ 42,550/- on Terminal Handling Charges was held as not admissible. The balance amount of ₹ 76,466/- was rejected on the ground that the Service Tax was not deposited till the time of filing of refund claim due to non remittance of commission to foreign agents outside India. 4. The Ld. Advocate appearing for the appellant submits that the issue of refund of Terminal Handling Charges prior to 07.07.2009 has been settled by this Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Issue No. 1. I find that the issue of refund of Terminal Handling Charges prior to the amendment dt. 07.07.2009 in the Notification No. 41/2007-ST, has been decided by this Tribunal in the case of Narhar Fibres Vs. C.C.E. Chandigarh-I (supra) wherein this Tribunal has held as under. 6. I find that the issue of whether the Terminal Handling Charges would fall under port services prior to 07.07.2009 has been decided by this Tribunal in the case of Nahar Fibers vs. C.C.E., Chandigarh (supra). The period in that case was 01.07.2008 to 30.09.2008. In that case, the Tribunal has held as under: 5. Notification No. 17/2009-S.T. is an exemption Notification issued by the Central Government in exercise of powers conferred under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubject 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 at Sl. No. 16 of the table in Notification No. 17/2009-S.T., the adjudicating authority inferred; and in the considered view of this Tribunal erroneously, that terminal handling charges when provided within the port do not fall under port services vide the Notification No. 41/2007-S.T. This conclusion of the adjudicating authority which found resonance in the order of the Commissioner (Appeals), is in my considered view erroneous and proceeds on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
