https://www.taxtmi.com/caselaws?id=240826 Refund of service tax paid on stevedoring and documentation charges was held admissible where the services were shown and taxed as port services under Notification No. 17/2009-S.T. The denial based on treating the charges as cargo handling services was unsustainable because the relevant enquiry was whether tax had been paid under a notified service category. As the service provider was registered under port services and authorised to provide the services at the port, and there was no clear finding that tax had been paid under a non-notified category, refund could not be refused by mere reclassification. en-us Fri, 02 Nov 2012 00:00:00 +0530 Thu, 12 Dec 2013 09:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240826 Refund of service tax paid on stevedoring and documentation charges was held admissible where the services were shown and taxed as port services under Notification No. 17/2009-S.T. The denial based on treating the charges as cargo handling services was unsustainable because the relevant enquiry was whether tax had been paid under a notified service category. As the service provider was registered under port services and authorised to provide the services at the port, and there was no clear finding that tax had been paid under a non-notified category, refund could not be refused by mere reclassification. Case-Laws Service Tax Fri, 02 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240826