https://www.taxtmi.com/caselaws?id=350212 Refund of service tax under Notification No. 41/2007 was found admissible for export-related services used within the port, including inland haulage, freight outward, bill of lading charges and terminal handling charges, because their nomenclature or classification did not matter where they were actually used to facilitate export. Fumigation charges were also treated as eligible because the treatment was undertaken pursuant to an agreement with the overseas buyer, satisfying the notification conditions. The denial of refund was therefore set aside in favour of the assessee. en-us Wed, 30 Aug 2017 00:00:00 +0530 Thu, 02 Nov 2017 07:48:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350212 Refund of service tax under Notification No. 41/2007 was found admissible for export-related services used within the port, including inland haulage, freight outward, bill of lading charges and terminal handling charges, because their nomenclature or classification did not matter where they were actually used to facilitate export. Fumigation charges were also treated as eligible because the treatment was undertaken pursuant to an agreement with the overseas buyer, satisfying the notification conditions. The denial of refund was therefore set aside in favour of the assessee. Case-Laws Service Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350212