Refund of service tax on export-related services cannot be denied merely because charges were billed through an intermediary.

Refund of service tax on export-related services was treated as admissible where documentation charges formed part of a composite customs house agent service and could not be split out as mere reimbursement to deny relief. Refund on transportation charges for export goods up to the port of loading was also recognised, but only after verification of the lorry receipts and other supporting transport documents. The claim could not be rejected solely because the charges were billed through the customs house agent, and quantification was left to the original authority on proper verification.

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Issues: (i) Whether refund of service tax paid on documentation charges recovered by the customs house agent was admissible under the notification; (ii) whether refund of service tax paid on transportation charges included in the customs house agent's invoice was admissible and, if so, to what extent.

Issue (i): Whether refund of service tax paid on documentation charges recovered by the customs house agent was admissible under the notification.

Analysis: The documentation charges formed part of the composite service rendered by the customs house agent for export formalities. Once service tax had been discharged on the amount billed for an eligible export-related service, the amount could not be split up and treated as a mere reimbursable expense to deny refund.

Conclusion: Refund on documentation charges was admissible and the finding against the assessee was set aside.

Issue (ii): Whether refund of service tax paid on transportation charges included in the customs house agent's invoice was admissible and, if so, to what extent.

Analysis: Transportation for export goods up to the port of loading was an eligible service for refund. The absence of scrutiny of the lorry receipts prevented unconditional grant of the entire claim, but the claim could not be rejected merely because the charges were billed through the customs house agent. Verification of the supporting transport documents was necessary before quantifying the refund.

Conclusion: Refund on transportation charges was admissible subject to verification of the lorry receipts, and the matter was left for computation and allowance by the original authority.

Final Conclusion: The appeal succeeded in part, with refund granted for documentation charges and the transportation-related claim kept open only for verification and quantification.

Ratio Decidendi: Refund of service tax on export-related services cannot be denied merely because the amount is described as reimbursable or invoiced through an intermediary, but supporting documents must be verified where quantification of the refundable amount depends on them.

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