https://www.taxtmi.com/caselaws?id=212126 Services rendered within a port area and in relation to goods or vessels may qualify as port services for refund under Notification No. 41/07-S.T., even if the service provider is not an agent of the port. The Tribunal noted the Larger Bench view and the aligned amendment made by the Finance Act, 2010, and found that terminal handling, bill of lading, and other port-linked services prima facie met that description. On that basis, the disputed refund claim was treated as supportable at the interim stage, and pre-deposit was waived with recovery stayed during the appeal. en-us Wed, 16 Nov 2011 00:00:00 +0530 Sat, 14 Apr 2012 08:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212126 Services rendered within a port area and in relation to goods or vessels may qualify as port services for refund under Notification No. 41/07-S.T., even if the service provider is not an agent of the port. The Tribunal noted the Larger Bench view and the aligned amendment made by the Finance Act, 2010, and found that terminal handling, bill of lading, and other port-linked services prima facie met that description. On that basis, the disputed refund claim was treated as supportable at the interim stage, and pre-deposit was waived with recovery stayed during the appeal. Case-Laws Service Tax Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212126