https://www.taxtmi.com/caselaws?id=199912 Service tax refund was treated as admissible under Notification No. 41/2007-ST for services used in export consignments where the services were rendered within the port area and were connected with exportation of goods. The Tribunal's earlier view was followed that origin document work, manual documentation, business auxiliary services, business support services, express release fees and B.L. charges can fall within the scope of port service for refund purposes when used for export transactions. On that basis, the refund claim was held allowable and rejection of the claim was unsustainable. en-us Tue, 29 Nov 2016 00:00:00 +0530 Thu, 26 Apr 2018 14:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199912 Service tax refund was treated as admissible under Notification No. 41/2007-ST for services used in export consignments where the services were rendered within the port area and were connected with exportation of goods. The Tribunal's earlier view was followed that origin document work, manual documentation, business auxiliary services, business support services, express release fees and B.L. charges can fall within the scope of port service for refund purposes when used for export transactions. On that basis, the refund claim was held allowable and rejection of the claim was unsustainable. Case-Laws Service Tax Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199912