https://www.taxtmi.com/caselaws?id=205553 Refund claims for service tax paid on CHA and terminal handling charges used in exported goods could not be finally rejected on a mere reclassification objection. The service provider's registration supported that the CHA service was in fact rendered as such, and there was no categorical finding that terminal handling charges had not suffered tax under Port Services. The recipient's end was not the proper stage to reclassify the services, so the matter was remanded to the original authority for fresh examination of invoices and supporting documents and for reconsideration of the refund claims. en-us Fri, 04 Feb 2011 00:00:00 +0530 Thu, 22 Aug 2013 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205553 Refund claims for service tax paid on CHA and terminal handling charges used in exported goods could not be finally rejected on a mere reclassification objection. The service provider's registration supported that the CHA service was in fact rendered as such, and there was no categorical finding that terminal handling charges had not suffered tax under Port Services. The recipient's end was not the proper stage to reclassify the services, so the matter was remanded to the original authority for fresh examination of invoices and supporting documents and for reconsideration of the refund claims. Case-Laws Service Tax Fri, 04 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205553