https://www.taxtmi.com/caselaws?id=250873 For refund claims linked to export services, the true character of clearing and forwarding service depends on the substance of the transaction, not the separate itemisation of charges in invoices; loading, unloading, transport-related and allied charges may still form part of the same service. On that basis, invoice itemisation did not take the service outside clearing and forwarding. The appellate authority's rejection of refund was also unsustainable because it failed to give clear reasons, identify the unmet refund conditions, and properly consider the Board circular and technical invoice defects. The matter was remanded for fresh disposal with reasoned findings. en-us Fri, 11 Apr 2014 00:00:00 +0530 Wed, 27 Aug 2014 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250873 For refund claims linked to export services, the true character of clearing and forwarding service depends on the substance of the transaction, not the separate itemisation of charges in invoices; loading, unloading, transport-related and allied charges may still form part of the same service. On that basis, invoice itemisation did not take the service outside clearing and forwarding. The appellate authority's rejection of refund was also unsustainable because it failed to give clear reasons, identify the unmet refund conditions, and properly consider the Board circular and technical invoice defects. The matter was remanded for fresh disposal with reasoned findings. Case-Laws Service Tax Fri, 11 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250873