https://www.taxtmi.com/caselaws?id=242883 Refund of service tax paid on terminal handling charges for export-related services was treated as admissible under Notification No. 41/2007-S.T. where the invoices showed tax payment and the exporter's claim was otherwise in order. The analysis states that the service provider's registration or classification, and the absence of verification of the provider's registration certificate, could not by themselves justify rejection of the refund claim. Procedural violations by the service provider were to be dealt with separately, so the rejection was unsustainable and the exporter was held entitled to refund. en-us Fri, 26 Apr 2013 00:00:00 +0530 Wed, 12 Feb 2014 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242883 Refund of service tax paid on terminal handling charges for export-related services was treated as admissible under Notification No. 41/2007-S.T. where the invoices showed tax payment and the exporter's claim was otherwise in order. The analysis states that the service provider's registration or classification, and the absence of verification of the provider's registration certificate, could not by themselves justify rejection of the refund claim. Procedural violations by the service provider were to be dealt with separately, so the rejection was unsustainable and the exporter was held entitled to refund. Case-Laws Service Tax Fri, 26 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242883