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TMI Blog2017 (6) TMI 1030X X X X Extracts X X X X X X X X Extracts X X X X ..... vices availed for the export of goods. Notification no.41/2007-ST provided for exemption of service tax for taxable services specified in the said notification, which were received by an exporter for export of goods. The exemption is given by way of refund of tax paid. The services, which are specified in the said notification for exemption, include:- (a) Port services provided by a major port or other port - Section 65(105)(zm) and 65 (105)(wzl) or the person authorized by such port. (b) Technical Testing and Analysis Agency Services - Section 65(105)(zzh), where it is required as per the written agreement between export and the foreign buyers. (c) GTA service for transportation of goods by road from ICD to port - Section 65(105)(zz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bit note contains all details of invoice Board vide Circular dated 11.12.2008 clarified submission of invoice of service provider is sufficient evidence. No need to prove payment to Govt. 4. Evergreen International, Unit-II ST/1614-1618/2010 Rs.24,544/- Rs. 20,718/- Rs. 20,450/- Rs. 15,433/- Rs. 33,468/- a)B/L, documentation, THC not covered under Port Services. b)Payment details service tax to Govt. are not provided. c) debit note not valid documents. d) Documents not clear for insurance service. e) No written agreement for testing/analysis service. f) documents for CHA service, courier service and GTA service not proper. Board's clarification dt.11.12.08 stated that refund can be allowed if such testing and analysi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Suncity Art Exporters Vs. CCE & ST, Jaipur-II - 2014-TIOL-2319-CESTAT-DEL 6. I also note in Western Agencies Pvt. Ltd. - 2011 (22) STR 305 (Tribunal-LB), the Tribunal observed that the services provided, in any manner, directly or indirectly by a port or other port, bring such services to the fold of port services for taxation under the category of port services. By whatever name such services are called is not material to the charging provisions of the Act, 1994. Accordingly, any service provided by a port or other port, fall under one class of service called „port services‟. I also note that the reliance placed by the appellant on the following decisions of the Tribunal is also relevant. These decisions support the clai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued, the same should be considered by the sanctioning authority. 10. The claim for rejection of service tax on technical testing services was disallowed on the ground that the written agreement was not submitted by the appellant to justify such testing. The appellants exported edible product and it is mandatorily required to export the product in a container in a hygienic condition. The Board vide circular dated 11.02.2008 clarified that refund on testing services may be allowed without any copy of agreement with a buyer of goods, if such testing and analysis is statutorily stipulated by domestic rules and regulations. This aspect requires re-examination by the Original Authority. 11. Apart from the above, it is seen that in many cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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