https://www.taxtmi.com/caselaws?id=35520 A refund notification for service tax on port services used for export was construed strictly as an exemption measure, with the benefit confined to the exporter who used the specified taxable service for export of goods. On the stated facts, a manufacturer that had assumed the service tax liability under an arrangement was not covered merely because it paid the tax on services received by another party. The manufacturer was therefore not prima facie entitled to the refund, and the appellate order allowing refund was stayed pending final disposal of the appeals. en-us Fri, 12 Jun 2009 00:00:00 +0530 Fri, 12 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35520 A refund notification for service tax on port services used for export was construed strictly as an exemption measure, with the benefit confined to the exporter who used the specified taxable service for export of goods. On the stated facts, a manufacturer that had assumed the service tax liability under an arrangement was not covered merely because it paid the tax on services received by another party. The manufacturer was therefore not prima facie entitled to the refund, and the appellate order allowing refund was stayed pending final disposal of the appeals. Case-Laws Service Tax Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35520