https://www.taxtmi.com/caselaws?id=332799 Refund under the notification was available for THC, MT TSC, documentation and handling charges where the services were connected with port activity, and the provider's classification under a different service category was not ative. The governing circular clarified that eligibility depended on the actual nature and nexus of the service, not the service provider's registration. Refund was also admissible on freight for transportation of goods from ICD to the port of export because the notification expressly covered that movement. The rejection of the refund claims was therefore unsustainable, and the operative principle was that notified port-related use governs entitlement. en-us Thu, 19 May 2016 00:00:00 +0530 Tue, 29 Aug 2017 11:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332799 Refund under the notification was available for THC, MT TSC, documentation and handling charges where the services were connected with port activity, and the provider's classification under a different service category was not ative. The governing circular clarified that eligibility depended on the actual nature and nexus of the service, not the service provider's registration. Refund was also admissible on freight for transportation of goods from ICD to the port of export because the notification expressly covered that movement. The rejection of the refund claims was therefore unsustainable, and the operative principle was that notified port-related use governs entitlement. Case-Laws Service Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332799