https://www.taxtmi.com/caselaws?id=349042 Service tax paid on repo charges, haulage charges and terminal handling charges used for export of goods was held refundable under Notification No. 41/2007, as amended. The services had already been treated in the assessee's own earlier case as covered by the notification, and that binding view was followed. Classification of the invoices by the service provider under Business Auxiliary Service did not defeat the refund claim because the decisive factor was the nature of the export-related services actually rendered. The refund claim was therefore admissible and the Revenue's challenge failed. en-us Thu, 31 Aug 2017 00:00:00 +0530 Thu, 05 Oct 2017 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349042 Service tax paid on repo charges, haulage charges and terminal handling charges used for export of goods was held refundable under Notification No. 41/2007, as amended. The services had already been treated in the assessee's own earlier case as covered by the notification, and that binding view was followed. Classification of the invoices by the service provider under Business Auxiliary Service did not defeat the refund claim because the decisive factor was the nature of the export-related services actually rendered. The refund claim was therefore admissible and the Revenue's challenge failed. Case-Laws Central Excise Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349042