https://www.taxtmi.com/caselaws?id=271554 The Tribunal set aside the orders rejecting refunds under notification no. 41/2007-ST for services like THC, business support, and BL charges due to improper invoices and lack of proof of service tax payment. Emphasizing the onus on the exporter to prove tax payment, the Tribunal allowed the appeals, citing precedents and legal interpretations that services related to port operations are exempt from service tax. The decision underscores the significance of accurate documentation and legal interpretations in refund claims under service tax notifications. en-us Thu, 26 Nov 2015 00:00:00 +0530 Tue, 09 Feb 2016 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271554 The Tribunal set aside the orders rejecting refunds under notification no. 41/2007-ST for services like THC, business support, and BL charges due to improper invoices and lack of proof of service tax payment. Emphasizing the onus on the exporter to prove tax payment, the Tribunal allowed the appeals, citing precedents and legal interpretations that services related to port operations are exempt from service tax. The decision underscores the significance of accurate documentation and legal interpretations in refund claims under service tax notifications. Case-Laws Service Tax Thu, 26 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271554