https://www.taxtmi.com/article/detailed?id=1033 The key operative point is that services provided entirely within port premises qualify as port services for refund purposes and an authorization from the port authority or the service provider's registration under a specific port-services category is not a precondition; invoice omissions regarding port name, tax paid, or provider authorization and classification of charges as terminal handling charges should not, per amended definition, TRU clarification, and tribunal reasoning, defeat refund claims where services were received and used for export. en-us Mon, 29 Nov 2010 14:55:56 +0530 Fri, 17 May 2013 15:07:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1033 The key operative point is that services provided entirely within port premises qualify as port services for refund purposes and an authorization from the port authority or the service provider's registration under a specific port-services category is not a precondition; invoice omissions regarding port name, tax paid, or provider authorization and classification of charges as terminal handling charges should not, per amended definition, TRU clarification, and tribunal reasoning, defeat refund claims where services were received and used for export. Articles Service Tax Mon, 29 Nov 2010 14:55:56 +0530 https://www.taxtmi.com/article/detailed?id=1033