Port services refund eligibility confirmed where stevedoring and documentation charges were taxed under a notified service category.

Refund of service tax paid on stevedoring and documentation charges was held admissible where the services were shown and taxed as port services under Notification No. 17/2009-S.T. The denial based on treating the charges as cargo handling services was unsustainable because the relevant enquiry was whether tax had been paid under a notified service category. As the service provider was registered under port services and authorised to provide the services at the port, and there was no clear finding that tax had been paid under a non-notified category, refund could not be refused by mere reclassification.

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Issues: Whether refund of service tax paid on stevedoring and documentation charges was admissible under Notification No. 17/2009-S.T. when the services were shown as port services.

Analysis: The refund claim had been rejected on the ground that stevedoring and documentation charges were not specifically named in the notification and were treated by the lower authority as cargo handling services. The relevant enquiry, however, was whether the service tax had been paid under a category of service covered by the notification. The records showed that the service provider was registered under the port services category and was authorised to provide the services at the port. Since port service was a notified service and there was no clear finding that tax had been paid under any non-notified category, the refund could not be denied merely by reclassifying the service for the purpose of refusal.

Conclusion: The refund was admissible and the denial of refund was unsustainable.

Final Conclusion: The appeals succeeded and the appellants were granted consequential relief.

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