https://www.taxtmi.com/caselaws?id=359221 Refund of service tax on export-related services was held admissible under Notification No. 17/2009-ST where the Tribunal followed its earlier ruling in the assessee's own case for the prior period. Terminal handling charges and allied export-related expenses were treated as already settled in favour of the assessee, so the refund could not be denied on that basis. For CHA services, the objection regarding non-production of the licence number and licence copy was rejected because service tax payment under the CHA category was undisputed and the invoices were on record. On commission, refund was allowed since tax had been paid despite exemption being available, and that fact alone was not a ground to refuse refund. en-us Tue, 03 Apr 2018 00:00:00 +0530 Wed, 25 Apr 2018 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359221 Refund of service tax on export-related services was held admissible under Notification No. 17/2009-ST where the Tribunal followed its earlier ruling in the assessee's own case for the prior period. Terminal handling charges and allied export-related expenses were treated as already settled in favour of the assessee, so the refund could not be denied on that basis. For CHA services, the objection regarding non-production of the licence number and licence copy was rejected because service tax payment under the CHA category was undisputed and the invoices were on record. On commission, refund was allowed since tax had been paid despite exemption being available, and that fact alone was not a ground to refuse refund. Case-Laws Service Tax Tue, 03 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359221