https://www.taxtmi.com/caselaws?id=240892 Terminal handling charges were treated, at the prima facie stage, as falling within port service on the basis that services rendered at a port are covered by that category. The earlier refund granted under Notification No. 41/2007-S.T. had been reversed because terminal handling charges were viewed as specifically notified only from 7 July 2009, but the Larger Bench view supported interim treatment of such charges as port services. On that footing, the refund claim was considered sustainable for stay purposes and waiver of pre-deposit was granted. en-us Wed, 21 Dec 2011 00:00:00 +0530 Fri, 13 Dec 2013 07:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240892 Terminal handling charges were treated, at the prima facie stage, as falling within port service on the basis that services rendered at a port are covered by that category. The earlier refund granted under Notification No. 41/2007-S.T. had been reversed because terminal handling charges were viewed as specifically notified only from 7 July 2009, but the Larger Bench view supported interim treatment of such charges as port services. On that footing, the refund claim was considered sustainable for stay purposes and waiver of pre-deposit was granted. Case-Laws Service Tax Wed, 21 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240892