https://www.taxtmi.com/caselaws?id=331834 The Tribunal allowed the appeal, granting the appellant the refund of Service Tax paid on CHA Services and Terminal Handling Charges for the export of goods. The Tribunal held that the amendment to the notification had retrospective effect, making specified services eligible for refund if used beyond the place of production or manufacture of the goods. Consequently, the Order-in-Appeal was set aside. en-us Wed, 10 Aug 2016 00:00:00 +0530 Fri, 07 Apr 2017 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331834 The Tribunal allowed the appeal, granting the appellant the refund of Service Tax paid on CHA Services and Terminal Handling Charges for the export of goods. The Tribunal held that the amendment to the notification had retrospective effect, making specified services eligible for refund if used beyond the place of production or manufacture of the goods. Consequently, the Order-in-Appeal was set aside. Case-Laws Service Tax Wed, 10 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331834