https://www.taxtmi.com/caselaws?id=338925 Refund of service tax under Notification No. 41/2007-ST was held admissible for port-based services used in exporting goods, because eligibility depended on the nature and location of the service in relation to export activity, not on the service provider's description. Services such as terminal handling, customs clearance, documentation, agency, haulage, business auxiliary, business support and repo charges were treated as covered on that basis. The invoice issue required factual verification: where the prescribed particulars were reflected in the invoices, refund was to be granted, but the matter was remanded for the original authority to verify the invoices before allowing the claim. en-us Mon, 05 Dec 2016 00:00:00 +0530 Wed, 15 Feb 2017 08:30:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338925 Refund of service tax under Notification No. 41/2007-ST was held admissible for port-based services used in exporting goods, because eligibility depended on the nature and location of the service in relation to export activity, not on the service provider's description. Services such as terminal handling, customs clearance, documentation, agency, haulage, business auxiliary, business support and repo charges were treated as covered on that basis. The invoice issue required factual verification: where the prescribed particulars were reflected in the invoices, refund was to be granted, but the matter was remanded for the original authority to verify the invoices before allowing the claim. Case-Laws Service Tax Mon, 05 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338925