https://www.taxtmi.com/article/detailed?id=540 Refund denials for port-related service tax stem from three departmental objections: ICD charges are excluded from the statutory definition of port and thus not refundable; inconsistent treatment between rebate/drawback and refund claims leads to allegations of contradictory positions and refusal; and invoices issued by shippers or entities classified under Business Auxiliary/Support Services are held not to represent refundable port services, despite terminal handling charges being incurred at ports. en-us Mon, 26 Oct 2009 17:47:37 +0530 Tue, 24 Nov 2009 16:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=540 Refund denials for port-related service tax stem from three departmental objections: ICD charges are excluded from the statutory definition of port and thus not refundable; inconsistent treatment between rebate/drawback and refund claims leads to allegations of contradictory positions and refusal; and invoices issued by shippers or entities classified under Business Auxiliary/Support Services are held not to represent refundable port services, despite terminal handling charges being incurred at ports. Articles Service Tax Mon, 26 Oct 2009 17:47:37 +0530 https://www.taxtmi.com/article/detailed?id=540