https://www.taxtmi.com/caselaws?id=218429 The court upheld the decision of the Commissioner (Appeals) regarding the refund claim of service tax paid on goods transport agency service and handling charges at the port. It was held that terminal handling charges are not eligible for a refund, as they fall under "business auxiliary service" and are not covered by the exemption notification. However, container handling charges were deemed eligible for a refund as they are classified under port services. The court rejected the Revenue's appeal and affirmed the Commissioner (Appeals) decision, finding no issues with the ruling. en-us Thu, 15 Dec 2011 00:00:00 +0530 Thu, 15 Nov 2012 19:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218429 The court upheld the decision of the Commissioner (Appeals) regarding the refund claim of service tax paid on goods transport agency service and handling charges at the port. It was held that terminal handling charges are not eligible for a refund, as they fall under "business auxiliary service" and are not covered by the exemption notification. However, container handling charges were deemed eligible for a refund as they are classified under port services. The court rejected the Revenue's appeal and affirmed the Commissioner (Appeals) decision, finding no issues with the ruling. Case-Laws Service Tax Thu, 15 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218429