https://www.taxtmi.com/caselaws?id=240665 The Tribunal upheld the appellant's refund claim under Notification No. 41/2007-ST for services related to export, including terminal handling charges, rejecting the Revenue's contention that a later Notification excluded these charges from the exemption. It clarified that terminal handling charges within the port fall under port services, making them eligible for exemption. The Tribunal ruled in favor of the appellant, quashing the recovery sought by the Revenue and affirming that services for export purposes are exempt under Notification No. 41/2007-ST. en-us Tue, 26 Nov 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240665 The Tribunal upheld the appellant's refund claim under Notification No. 41/2007-ST for services related to export, including terminal handling charges, rejecting the Revenue's contention that a later Notification excluded these charges from the exemption. It clarified that terminal handling charges within the port fall under port services, making them eligible for exemption. The Tribunal ruled in favor of the appellant, quashing the recovery sought by the Revenue and affirming that services for export purposes are exempt under Notification No. 41/2007-ST. Case-Laws Service Tax Tue, 26 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240665