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TMI Blog2018 (4) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... 6/2009-ST dated 12.03.2009 has clarified that Granting refund to exporters, on taxable services, that he receives and uses for export, do not require verification of registration certificate of the supplier of service. Therefore, refund should be granted in such cases, if otherwise in order. The procedural violations by the service provider need to be dealt with separately, independent of the proc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) read with Section 65 (105) of the Finance Act, 1994, prescribes port services, which means, any service rendered by port or by any person authorised by such port in any manner in relation to port service. Further, ground taken is that Commissioner (Appeals) have failed to appreciate that shipping lines are not port or person authorised by the port for providing the port service, in any manner. F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 03.2009, have considered the issue- the service provider providing services to the exporter, provides various services. But he has registration of only one service. The refund is being denied on the ground that the taxable services that are not covered under the registration certificate of provider, are not eligible for such refund. Clarifying the issue the Board observed that Notification No.41 / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al limits of a port or other port. The expression in any manner used in definition, is indicative of wide coverage of taxable services. It was also held that 'Cargo Handling Service' provided within limit of port, being more specific in relation to port, is covered under 'port service', 4. Having considered the rival contentions, I find that the issue is wholly covered by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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