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TMI Blog2018 (3) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... ), for Respondent ORDER Per: Archana Wadhwa All the appeals are being disposed of by a common order, as the issue involved in all of them is identical. 2. The disputes relates to the refund of Service Tax paid on various services utilized by the appellant in the port area, for the export of their product, in terms of Notification Nos.40/2007 dated 17/09/2007, 41/2007 dated 06/10/2007 & 17/2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(zn) of the Act means 'Services provided by a port or any person authorized by the port in respect of the export of said goods'. A perusal of above provisions clearly reveal that in order to become the taxable service in respect of Port Services, the authorization of such service provider by the port or any person authorized by the port is a mandatory provision. In the absence of such authorizat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were provided by the assessee but it was revealed that they were not registered with the service tax under the category under which the claim was filed by them. The appellant has failed to submit such certificate even before this authority. Therefore, in the absence of such certificate, the exemption from payment of service tax by way of refund has rightly been denied by the Adjudicating Authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 65 of the Finance Act, 1994, cannot be adopted as a ground for denial of refund. Further the assessee cannot be burdened unduly with the condition to establish that service provider was registered under 'Port Services' and were authorized by the port. As such, by referring to precedent decisions as also to Board Circulars, Tribunal held in favour of the assessee. 5. In as much as, the said judg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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