TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether refund of service tax paid on terminal handling charges was admissible under Notification No. 41/2007-ST.
Analysis: The issue had already been settled by earlier Tribunal decisions. Terminal handling charges were treated as falling within the ambit of port services, and port service was one of the specified services eligible for refund under the notification. The view taken by the Commissioner (Appeals) was supported by the Board's circular and by consistent Tribunal precedent, leaving no basis to take a different view.
Conclusion: Refund on terminal handling charges was admissible under Notification No. 41/2007-ST.
Final Conclusion: The denial challenge failed, and the assessee retained the refund granted on terminal handling charges.
Ratio Decidendi: Where terminal handling charges are covered within port services, refund of service tax is admissible under the notification granting refund for specified services.
TaxTMI 
TaxTMI 
