Export refund on terminal handling charges failed where services were outside the notified categories and no prima facie waiver case was shown.

Refund of service tax on terminal handling charges under the export refund notification was denied because the charges were not shown to fall within the notified services under Notification No. 41/2007-ST. The invoices separately identified terminal handling charges and documentation charges, and the service was not established as port service or any other covered category. The appellant's reliance on Notification No. 17/2009-ST did not assist, as that notification expressly superseded Notification No. 41/2007-ST and could not be treated as a clarification of the earlier scheme. The Tribunal therefore found no prima facie case for waiver of pre-deposit and directed compliance with the pre-deposit requirement.

---

---

Issues: Whether the appellant had made out a prima facie case for waiver of pre-deposit in a dispute relating to refund of service tax paid on terminal handling charges under the export refund notification.

Analysis: The refund had been denied on the ground that terminal handling charges were not covered by the notified services under Notification No. 41/2007-ST. The invoices showed separate charging of terminal handling charges and documentation charges, and the service was not shown to fall under any notified category or as part of port service. The later Notification No. 17/2009-ST was relied on by the appellant as clarificatory, but it expressly superseded Notification No. 41/2007-ST and could not be treated as a clarification of the earlier superseded notification.

Conclusion: The appellant failed to establish a prima facie case and was required to make the pre-deposit directed by the Tribunal.

---