2017 (10) TMI 197

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..... ue has filed four appeals and the assessee has filed five appeals against the respective orders-in-appeals, since involve a common issue, are taken up together for disposal. 2. The central point of disputeraised in these present appeals for determination is: whether the assessee is entitled to refund of service tax paid on repo charges, haulage charges and terminal handling charges used for expor .....

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..... Ltd. - 2014 (36) STR 1236 (Guj.). 4. Ld. AR for the Revenue, on the other hand, submits that the service providers had paid the service tax under the category of 'Business Auxiliary Service' (BAS), therefore, the classification of the said service cannot be altered in the hands of the receiver of service. Consequently, the Business Auxiliary Service being not prescribed under the Notification No. .....

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..... nue's Appeal in the aforesaid case. 6. Heard both the sides and perused the records. 7. I find that the Hon'ble Gujrat High Court in the appellants' own case, for earlier period, considered the eligibility of benefit of Notification No.41/2007 dated 06.10.2007 as amended, in relation to very same services and held that these services fall under the scope of the said Notification. The sample invo .....

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