https://www.taxtmi.com/caselaws?id=295215 Services rendered within the port, including agency charges, ground rent, weighment and wharfage, were treated as falling within "port services" for refund under the applicable notification, and exclusion merely because they were not separately listed was not accepted. The refund claim on that basis was allowed. The refund claim relating to GTA service depended on verification of documentary proof of tax payment and its correlation with export shipping bills, and because that verification was incomplete, the matter was remanded to the original authority for fresh examination. en-us Thu, 19 Jan 2017 00:00:00 +0530 Tue, 25 May 2021 08:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=295215 Services rendered within the port, including agency charges, ground rent, weighment and wharfage, were treated as falling within "port services" for refund under the applicable notification, and exclusion merely because they were not separately listed was not accepted. The refund claim on that basis was allowed. The refund claim relating to GTA service depended on verification of documentary proof of tax payment and its correlation with export shipping bills, and because that verification was incomplete, the matter was remanded to the original authority for fresh examination. Case-Laws Service Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=295215