https://www.taxtmi.com/caselaws?id=262480 The Tribunal upheld the orders-in-appeal permitting the refund of service tax under port services based on Notification No. 41/2007-ST. The decision was supported by the clarification on classification provided by the CESTAT Larger Bench decision, which deemed activities like handling, stevedoring, loading, unloading as part of port services. The appeal by the Revenue challenging the refund was dismissed, affirming the legality of the refund granted to the manufacturer and exporter of soya refined oil under Section 65(105)(zn) of the Finance Act, 1994. en-us Fri, 17 Jul 2015 00:00:00 +0530 Sat, 26 Sep 2015 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262480 The Tribunal upheld the orders-in-appeal permitting the refund of service tax under port services based on Notification No. 41/2007-ST. The decision was supported by the clarification on classification provided by the CESTAT Larger Bench decision, which deemed activities like handling, stevedoring, loading, unloading as part of port services. The appeal by the Revenue challenging the refund was dismissed, affirming the legality of the refund granted to the manufacturer and exporter of soya refined oil under Section 65(105)(zn) of the Finance Act, 1994. Case-Laws Service Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262480