https://www.taxtmi.com/caselaws?id=340523 The Tribunal set aside the rejection of a refund claim by M/S Raj Transport for unpaid tax on activities with M/S Rashtriya Chemicals & Fertilisers Ltd, deeming them not solely as 'cargo handling service' under section 65(23) of the Finance Act, 1994. The Tribunal emphasized that a refund claim cannot be rejected solely based on taxability without proper assessment or notice, directing the original authority to reassess the claim considering procedural and legal aspects. en-us Thu, 02 Mar 2017 00:00:00 +0530 Wed, 22 Mar 2017 08:19:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340523 The Tribunal set aside the rejection of a refund claim by M/S Raj Transport for unpaid tax on activities with M/S Rashtriya Chemicals & Fertilisers Ltd, deeming them not solely as 'cargo handling service' under section 65(23) of the Finance Act, 1994. The Tribunal emphasized that a refund claim cannot be rejected solely based on taxability without proper assessment or notice, directing the original authority to reassess the claim considering procedural and legal aspects. Case-Laws Service Tax Thu, 02 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340523