https://www.taxtmi.com/caselaws?id=331162 A refund notification for export-related services was given a purposive and liberal reading: refund of service tax on terminal handling charges could not be refused merely because formal proof of the service provider's authorization as a port service provider was absent, where the service was connected with export shipments and tax had been paid. The notification's expression covering transport of export goods was also held broad enough to include movement of empty containers from the port yard to the factory for stuffing export goods, as that transport was integrally linked to the export process. The refund denial was therefore unsustainable and the appeal succeeded with consequential relief. en-us Thu, 21 Jul 2016 00:00:00 +0530 Sat, 13 Aug 2016 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331162 A refund notification for export-related services was given a purposive and liberal reading: refund of service tax on terminal handling charges could not be refused merely because formal proof of the service provider's authorization as a port service provider was absent, where the service was connected with export shipments and tax had been paid. The notification's expression covering transport of export goods was also held broad enough to include movement of empty containers from the port yard to the factory for stuffing export goods, as that transport was integrally linked to the export process. The refund denial was therefore unsustainable and the appeal succeeded with consequential relief. Case-Laws Service Tax Thu, 21 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331162