2016 (8) TMI 1207

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..... ice is one of the specified services under N/N. 41/2007-ST the refund has been allowed - appeal dismissed - decided against Revenue. - Service Tax Appeal No. 968 of 2010 with CO No. 54 of 2011 and Service Tax Appeal No. 970 of 2010 with CO No. 17 of 2011 - Final Order No. 53172-53173/2016 - Dated:- 23-8-2016 - Hon ble Shri S.K. Mohanty, Member (Judicial) and Hon ble Shri V. Padmanabhan, Member .....

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..... evenue has carried the matter in appeal to the Tribunal. 2. We have heard Shri K. Poddar, learned DR for the appellant/Revenue and no one appeared for the respondent. 3. We find that the issue is no more res-integra and have been decided by various decisions of the Tribunal. The Commissioner (Appeals) has allowed refund on Terminal Handling charges by relying on Board s Circular No. F. No. B .....

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