https://www.taxtmi.com/caselaws?id=77256 Refund under Notification No. 41/2007-ST was upheld for port services and cargo handling services where the services were found, in substance, to qualify for the notification despite a container-handling description and a technical objection about the invoicing party. The refund could not be denied on alleged defects in supporting documents because payment of service tax was not in dispute and the objection was treated as technical. Adjudication also could not rest on a ground not raised in the show-cause notice. The Revenue challenge failed, and the refund relief was sustained. en-us Wed, 26 May 2010 00:00:00 +0530 Fri, 29 Oct 2010 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77256 Refund under Notification No. 41/2007-ST was upheld for port services and cargo handling services where the services were found, in substance, to qualify for the notification despite a container-handling description and a technical objection about the invoicing party. The refund could not be denied on alleged defects in supporting documents because payment of service tax was not in dispute and the objection was treated as technical. Adjudication also could not rest on a ground not raised in the show-cause notice. The Revenue challenge failed, and the refund relief was sustained. Case-Laws Service Tax Wed, 26 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77256