https://www.taxtmi.com/caselaws?id=205720 Refund of Service Tax on terminal handling charges and bill of lading charges was held admissible under Notification No. 41/2007-ST. CESTAT noted that the show cause notice challenged only the alleged lack of authorisation of the port service provider, so the Revenue could not raise a new classification objection for the first time in appeal. The Tribunal also followed its earlier view that refund cannot be denied merely because port services were rendered without authorisation by the port. The Revenue's objection was rejected and the refund claim was allowed. en-us Fri, 26 Aug 2011 00:00:00 +0530 Sat, 16 Mar 2013 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205720 Refund of Service Tax on terminal handling charges and bill of lading charges was held admissible under Notification No. 41/2007-ST. CESTAT noted that the show cause notice challenged only the alleged lack of authorisation of the port service provider, so the Revenue could not raise a new classification objection for the first time in appeal. The Tribunal also followed its earlier view that refund cannot be denied merely because port services were rendered without authorisation by the port. The Revenue's objection was rejected and the refund claim was allowed. Case-Laws Service Tax Fri, 26 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205720