https://www.taxtmi.com/caselaws?id=251788 Refund of service tax on terminal handling, documentation and bill of lading charges used for export of goods was held admissible under Notification No. 41/2007-S.T. The benefit was not contingent on how the service provider classified or registered the taxable service, and refund could not be denied merely because the supplier's registration did not reflect the service, so long as the service was one notified for export purposes. Board circular guidance and prior Tribunal rulings supported this interpretation, and the later amendment did not alter the result on the facts considered. en-us Thu, 31 Oct 2013 00:00:00 +0530 Sun, 28 Sep 2014 09:00:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251788 Refund of service tax on terminal handling, documentation and bill of lading charges used for export of goods was held admissible under Notification No. 41/2007-S.T. The benefit was not contingent on how the service provider classified or registered the taxable service, and refund could not be denied merely because the supplier's registration did not reflect the service, so long as the service was one notified for export purposes. Board circular guidance and prior Tribunal rulings supported this interpretation, and the later amendment did not alter the result on the facts considered. Case-Laws Service Tax Thu, 31 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251788