https://www.taxtmi.com/caselaws?id=273963 The Tribunal allowed the appeal partially, setting aside the impugned order that rejected certain refund claims for service tax paid on services utilized for export. The central issue was the interpretation of taxable services under Section 65(105)(zzn) for refund eligibility, particularly regarding Terminal Handling Charges. The Tribunal emphasized the significance of service providers paying service tax under the relevant category for refund eligibility, citing exemption notifications and consistent tax collection practices. The decision favored the appellant, highlighting the importance of adhering to statutory provisions for refund eligibility and consistent tax collection practices. en-us Mon, 28 Sep 2015 00:00:00 +0530 Fri, 14 Sep 2018 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273963 The Tribunal allowed the appeal partially, setting aside the impugned order that rejected certain refund claims for service tax paid on services utilized for export. The central issue was the interpretation of taxable services under Section 65(105)(zzn) for refund eligibility, particularly regarding Terminal Handling Charges. The Tribunal emphasized the significance of service providers paying service tax under the relevant category for refund eligibility, citing exemption notifications and consistent tax collection practices. The decision favored the appellant, highlighting the importance of adhering to statutory provisions for refund eligibility and consistent tax collection practices. Case-Laws Service Tax Mon, 28 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273963