Port service classification supports refund of Service Tax on terminal handling charges under the notification.

Terminal handling charges paid to port authorities were treated as part of port service for purposes of refund under Notification No. 41/2007-ST. The Tribunal relied on earlier rulings that had already settled this classification and applied that precedent to the appellant's claim. On that basis, the refund of Service Tax paid on terminal handling charges was held admissible in favour of the assessee.

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Issues: Whether refund of Service Tax paid on terminal handling charges was admissible under Notification No. 41/2007-ST.

Analysis: The Tribunal noted that the issue had already been decided in earlier rulings treating terminal handling charges paid to port authorities as part of port service. Relying on that view, it held that the appellant's claim fell within the notified service and was eligible for refund.

Conclusion: The refund claims were held admissible in favour of the assessee.

Ratio Decidendi: Terminal handling charges paid to port authorities can be treated as port service for purposes of refund under the notification when the issue has been settled by binding precedent.

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