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TMI Blog2017 (6) TMI 1002X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 11/10/2008, further clarified that it is not incumbent upon the exporter to give proof that the service provider has actually paid service tax to the Government and to that extent, the rejection of refund claim on transport services on the ground that the proof of payment of Service Tax has not been submitted is untenable - refund allowed with interest - appeal allowed - decided in favor of appellant. - ST/644 & 645/2010-ST[SM] - Final Order No. 70529-70530/2017 - Dated:- 12-5-2017 - Mr. Anil Choudhary, Member (Judicial) Ms. Surabhi Sinha, Advocate, for Appellant Shri Mohammad Altaf, Assistant Commissioner (AR), for Respondent ORDER The issue in this appeal is, whether the claim of refund of Service Tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the common impugned order was pleased to reject the appeal. 4. The Id. counsel for the appellant urges that the issue is no longer res-integra in view of the substituted Notification No. 17 of 2009-ST read with clarificatory Circular No. 112/06/09-ST dated 12/03/2009, wherein CBEC clarified that Notification No. 41/2007-ST dated 06/10/2007 does not require verification of the registration certificate of the supplier of services. Further CBEC vide Circular No. 106/09/2008-ST dated 11/10/2008, further clarified that it is not incumbent upon the exporter to give proof that the service provider has actually paid service tax to the Government and to that extent, the rejection of refund claim on transport services on the ground that the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thorities often issue entry passes or identity cards, airport/ port authorities seldom issue authority/ permission letters to a service provider authorizing him to undertake a particular task. Thus, all services provided entirely within the port/ airport premises would fall under port services. Specific direction from the port or airport authority is not a precondition for the levy. The Id. counsel further urged that the Board, in its Circular dated 12/03/2009, has clarified that granting refund does not require the verification of registration of service provider and refund can be granted if otherwise in order. The learned counsel further states that there is no dispute with regard to receipt of the concerned services in the course of exp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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