2010 (3) TMI 403

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....e, for the Respondent. [Order]. - The Revenue is seeking stay of the impugned order whereby Commissioner (Appeals) has held that refund is admissible even though the services were not correctly classified by the service provider. According to the Revenue the terminal handling charges and REPO charges were not liable to tax as port service whereas the service tax for which refund has been claime....

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.... learned advocate for the respondent and also taking note of past Tribunal decisions wherein it was held that if there was any omission or commission in respect of assessment or classification, the rectification or steps for correcting the same should be undertaken by the jurisdictional officer in whose jurisdiction to service provider or the manufacturer is situated and not at the receiver's end.....