https://www.taxtmi.com/caselaws?id=217976 Refund of service tax on terminal handling charges was admissible where the tax had been paid under the notified category of port services and the claim was denied only because the component was not separately mentioned earlier. The Tribunal treated the omission as a narrow procedural ground and accepted that port services were covered by Notification No. 41/2007-ST. It also relied on the prior view that terminal handling charges linked to port services qualify for refund. The denial was therefore set aside and the assessee was held entitled to refund with consequential relief. en-us Wed, 17 Oct 2012 00:00:00 +0530 Thu, 10 Jul 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217976 Refund of service tax on terminal handling charges was admissible where the tax had been paid under the notified category of port services and the claim was denied only because the component was not separately mentioned earlier. The Tribunal treated the omission as a narrow procedural ground and accepted that port services were covered by Notification No. 41/2007-ST. It also relied on the prior view that terminal handling charges linked to port services qualify for refund. The denial was therefore set aside and the assessee was held entitled to refund with consequential relief. Case-Laws Service Tax Wed, 17 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217976