https://www.taxtmi.com/caselaws?id=186616 A refund claim for customs-related service tax was treated as timely because the original filing was made within the prescribed period and the later resubmission, directed to the proper jurisdictional officer, was regarded as a continuation of that claim. The Tribunal also accepted that LDD and TSC charges formed part of Goods Transport Agency service, relying on the cited circular and the surrounding facts. On that basis, the refund classification was upheld and no interference was called for. en-us Thu, 05 Nov 2015 00:00:00 +0530 Sat, 24 Sep 2016 09:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186616 A refund claim for customs-related service tax was treated as timely because the original filing was made within the prescribed period and the later resubmission, directed to the proper jurisdictional officer, was regarded as a continuation of that claim. The Tribunal also accepted that LDD and TSC charges formed part of Goods Transport Agency service, relying on the cited circular and the surrounding facts. On that basis, the refund classification was upheld and no interference was called for. Case-Laws Service Tax Thu, 05 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186616