https://www.taxtmi.com/caselaws?id=250428 The appellant sought a service tax refund of Rs. 70,006, which was disputed due to discrepancies. The Commissioner issued a show cause notice raising various grounds for revising the refund order. The impugned order allowed only Rs. 7,338 as refund for Clearing and Handling Agent services. The Commissioner's denial of refund based on nomenclature for Terminal Handling Charges under port services was overturned. The court emphasized that the tax was paid under port services, setting aside the order and remanding the matter for proper scrutiny of the refund claim to ensure adherence to legal provisions. en-us Fri, 30 Nov 2012 00:00:00 +0530 Tue, 12 Aug 2014 10:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250428 The appellant sought a service tax refund of Rs. 70,006, which was disputed due to discrepancies. The Commissioner issued a show cause notice raising various grounds for revising the refund order. The impugned order allowed only Rs. 7,338 as refund for Clearing and Handling Agent services. The Commissioner's denial of refund based on nomenclature for Terminal Handling Charges under port services was overturned. The court emphasized that the tax was paid under port services, setting aside the order and remanding the matter for proper scrutiny of the refund claim to ensure adherence to legal provisions. Case-Laws Service Tax Fri, 30 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250428