Refund of service tax for export-related port services allowed, while courier and cleaning services were kept outside relief.

Refund of service tax under Notification No. 41/2007-ST was allowed for export-related terminal handling charges, bill of lading charges, inland haulage services, and transportation of empty containers from the port area to the factory, as these were treated as port services covered by the notification in line with earlier Tribunal decisions. Courier services and cleaning services were not pressed for relief, so no adjudication was required on those items. The refund was directed to be re-quantified accordingly.

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Issues: Whether the appellant was entitled to refund of service tax under Notification No. 41/2007-ST in respect of export-related services, and whether courier services and cleaning services were excluded from such refund.

Analysis: The claimed services, namely terminal handling charges, bill of lading charges, inland haulage services, and transportation of empty containers from the port area to the factory, were treated as port services and held to fall within the scope of the notification on the basis of earlier Tribunal decisions. The only services not pressed for relief were courier services and cleaning services, leaving no adjudication required on those items.

Conclusion: Refund of service tax was allowed for all services except courier services and cleaning services, and the refund amount was to be re-quantified accordingly.

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