https://www.taxtmi.com/caselaws?id=268606 Refund of service tax under Notification No. 41/2007-ST was treated as admissible for technical testing and analysis services used in relation to exported goods where the testing was required under the buyer's written agreement and the service fell within the notification. Refund was also treated as admissible for wharfage charges under port services because the invoices were issued by the port trust, showed service tax separately, and identified the assessee, with port services specifically covered by the notification. The document states that the refund claim was covered for both categories of services and that the Revenue's challenge failed. en-us Fri, 14 Aug 2015 00:00:00 +0530 Sat, 14 May 2016 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268606 Refund of service tax under Notification No. 41/2007-ST was treated as admissible for technical testing and analysis services used in relation to exported goods where the testing was required under the buyer's written agreement and the service fell within the notification. Refund was also treated as admissible for wharfage charges under port services because the invoices were issued by the port trust, showed service tax separately, and identified the assessee, with port services specifically covered by the notification. The document states that the refund claim was covered for both categories of services and that the Revenue's challenge failed. Case-Laws Service Tax Fri, 14 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268606