https://www.taxtmi.com/caselaws?id=344677 Refund under Notification No. 17/2009-ST was held to cover inland haulage charges and other customs house agent services used in connection with export of goods. The reclassification of these services as business support service was found incorrect, and reliance on a circular dealing with postal mail was held inapplicable to export movements by sea. The rejection of refund was therefore unsustainable, and the matter was remanded to the original adjudicating authority for fresh scrutiny of the refund claims. en-us Thu, 15 Jun 2017 00:00:00 +0530 Thu, 03 Aug 2017 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344677 Refund under Notification No. 17/2009-ST was held to cover inland haulage charges and other customs house agent services used in connection with export of goods. The reclassification of these services as business support service was found incorrect, and reliance on a circular dealing with postal mail was held inapplicable to export movements by sea. The rejection of refund was therefore unsustainable, and the matter was remanded to the original adjudicating authority for fresh scrutiny of the refund claims. Case-Laws Service Tax Thu, 15 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344677