Export service tax refund remains available even when the supplier's service classification does not match the notified export service.

Refund of service tax on terminal handling, documentation and bill of lading charges used for export of goods was held admissible under Notification No. 41/2007-S.T. The benefit was not contingent on how the service provider classified or registered the taxable service, and refund could not be denied merely because the supplier's registration did not reflect the service, so long as the service was one notified for export purposes. Board circular guidance and prior Tribunal rulings supported this interpretation, and the later amendment did not alter the result on the facts considered.

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Issues: Whether service tax paid on terminal handling charges, documentation charges and bill of lading charges used in connection with export of goods was refundable under Notification No. 41/2007-S.T., notwithstanding the manner in which the service provider had classified or discharged tax.

Analysis: Serial No. 2 of the table annexed to Notification No. 41/2007-S.T. covered services provided for export of goods, and the benefit was not made contingent upon the service provider's registration category. The Board's Circular No. 112/6/2009-S.T. clarified that refund could not be denied merely because the taxable service was not reflected under the supplier's registration, so long as the service received was one notified for export purposes. Consistent Tribunal decisions had also recognised refund eligibility for services received in relation to export of goods. The subsequent amendment by Notification No. 17/2009-S.T. did not assist the Revenue on the facts found.

Conclusion: The refund was held admissible and the Revenue's appeal was dismissed.

Ratio Decidendi: Where a service is notified as a service provided for export of goods, refund of service tax cannot be denied merely because the service provider's registration or tax classification differs, if the service was otherwise used for export.

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