https://www.taxtmi.com/caselaws?id=341009 The Tribunal allowed refund claims for service tax paid on specified services used for exporting goods, separate from drawback claims. Refund claims related to fumigation services were remanded for lack of a written agreement. The appellants were entitled to a refund for business auxiliary services upon providing invoices for commission paid. Refunds for Customs House Agent (CHA) services were granted if the service provider paid service tax. For Goods Transport Agency (GTA) services, invoices indicating service tax payment sufficed for refund claims. Terminal handling charges were considered eligible for refund as services availed at the port. The Tribunal remanded the matters for further consideration by the adjudicating authority. en-us Tue, 21 Mar 2017 00:00:00 +0530 Fri, 10 Nov 2017 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341009 The Tribunal allowed refund claims for service tax paid on specified services used for exporting goods, separate from drawback claims. Refund claims related to fumigation services were remanded for lack of a written agreement. The appellants were entitled to a refund for business auxiliary services upon providing invoices for commission paid. Refunds for Customs House Agent (CHA) services were granted if the service provider paid service tax. For Goods Transport Agency (GTA) services, invoices indicating service tax payment sufficed for refund claims. Terminal handling charges were considered eligible for refund as services availed at the port. The Tribunal remanded the matters for further consideration by the adjudicating authority. Case-Laws Service Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341009