https://www.taxtmi.com/caselaws?id=205532 Refund eligibility under Notification No. 41/2007-ST turned on the true nature of the underlying services and the supporting evidence. The CESTAT noted that Terminal Handling Charges, Bill of Lading charges and Repo charges required verification to decide whether they were Port services or Business Support Services, and directed fresh consideration. It also required limited verification of alleged alterations in GTA consignment documents before any rejection of refund. On Commission Agent service, the tribunal treated the need for an agreement during the relevant period as a legal question requiring examination under the applicable law. The refund claims were therefore sent back for de novo adjudication. en-us Wed, 17 Aug 2011 00:00:00 +0530 Wed, 07 Sep 2011 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205532 Refund eligibility under Notification No. 41/2007-ST turned on the true nature of the underlying services and the supporting evidence. The CESTAT noted that Terminal Handling Charges, Bill of Lading charges and Repo charges required verification to decide whether they were Port services or Business Support Services, and directed fresh consideration. It also required limited verification of alleged alterations in GTA consignment documents before any rejection of refund. On Commission Agent service, the tribunal treated the need for an agreement during the relevant period as a legal question requiring examination under the applicable law. The refund claims were therefore sent back for de novo adjudication. Case-Laws Service Tax Wed, 17 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205532