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TMI Blog2017 (5) TMI 1458X X X X Extracts X X X X X X X X Extracts X X X X ..... f refund claim in respect of service tax paid on various taxable services under notification no.41/2007-ST dated 06.10.2007 is the subject matter of present dispute. The authorities below have rejected the refund claim in respect of service tax paid on the services namely, origin documentation, manual documentation, Business Auxiliary Service, Business Support services, express release fees and B. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port service. In this context, the fact is not under dispute that various services were provided within the port by the service provider in relation to exportation of goods by the appellant. Thus, irrespective of the classification of service, since those services were provided within the port, facilitating exportation of goods, the same should be considered as port service. The Tribunal in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribution of credit based invoice, bill or challan by the service provider. The said statutory provision also mandates the mode and manner of preparation of such documents. No embargo has been created in the service tax statue for not allowing the refund amount claimed on the basis of debit notes issued by the service provider. Thus, if the debit note contains all the particulars mentioned in Rule ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0.2007 provides for certain conditions for claiming the exemption, the same are required to be strictly followed/ observed by the tax payer. Thus if the refund claim is filed beyond the period of 60 days, the condition of the notification has not been fulfilled. Accordingly, denial of refund on the ground of limitation by the authorities below is proper and justified. 6. The appeal filed by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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