https://www.taxtmi.com/caselaws?id=330804 Refund under Notification No. 41/2007-ST for terminal handling charges used in export cannot be denied merely because the service provider discharged tax under a different service classification. Circular No. 112/6/2009-ST clarified that the refund scheme covers specified taxable services used for export and that the provider's registration or classification should not be the sole basis for rejection, with any procedural lapse of the provider to be dealt with separately. On the undisputed facts of export, receipt of service, and tax payment, the refund was admissible, while the rejection relating to freight and documentation charges remained undisturbed. en-us Thu, 07 Jul 2016 00:00:00 +0530 Sat, 25 Feb 2017 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330804 Refund under Notification No. 41/2007-ST for terminal handling charges used in export cannot be denied merely because the service provider discharged tax under a different service classification. Circular No. 112/6/2009-ST clarified that the refund scheme covers specified taxable services used for export and that the provider's registration or classification should not be the sole basis for rejection, with any procedural lapse of the provider to be dealt with separately. On the undisputed facts of export, receipt of service, and tax payment, the refund was admissible, while the rejection relating to freight and documentation charges remained undisturbed. Case-Laws Service Tax Thu, 07 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330804