https://www.taxtmi.com/caselaws?id=213064 Refund of service tax on terminal handling charges under the export refund notification was denied because the charges were not shown to fall within the notified services under Notification No. 41/2007-ST. The invoices separately identified terminal handling charges and documentation charges, and the service was not established as port service or any other covered category. The appellant's reliance on Notification No. 17/2009-ST did not assist, as that notification expressly superseded Notification No. 41/2007-ST and could not be treated as a clarification of the earlier scheme. The Tribunal therefore found no prima facie case for waiver of pre-deposit and directed compliance with the pre-deposit requirement. en-us Thu, 24 Nov 2011 00:00:00 +0530 Thu, 03 May 2012 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213064 Refund of service tax on terminal handling charges under the export refund notification was denied because the charges were not shown to fall within the notified services under Notification No. 41/2007-ST. The invoices separately identified terminal handling charges and documentation charges, and the service was not established as port service or any other covered category. The appellant's reliance on Notification No. 17/2009-ST did not assist, as that notification expressly superseded Notification No. 41/2007-ST and could not be treated as a clarification of the earlier scheme. The Tribunal therefore found no prima facie case for waiver of pre-deposit and directed compliance with the pre-deposit requirement. Case-Laws Service Tax Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213064