2010 (6) TMI 257

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....BCM0462CXM002, filed refund claims for Rs.61,336/- on date 25.02.2008 (covering period October, 2007 to December, 2007) and for Rs.47,033/- on date 21.5.2008 (covering period January, 2008 to March, 2008) seeking exemption by way of refund of service tax paid on the services classified under Section 65 (105) (zzl), Section 65 (105) (zm) and Section 65(105)(zzp) o the Finance Act, 1994 specified in Notification No.40/2007-S.T. dated 17.09.2007 superseded by Notification No.41/2007-S.T. dated 6.10.2008 and in Notification No.17/2008-S.T. dated 01.04.2008. 2.         In respect of the aforesaid refund claims, show cause notice dated 14.11.2008 proposing rejection of refund of Rs.50,977/- (out of the t....

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....any person], by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods.  The services of custom house agent was exempted vide Notification No.17/2008-ST with effect from 1.4.2008.  Since the claim filed are for the period October to December, 2007 and January, 2008 to March, 2008, I therefore find that the appellant is not entitled for the refund of service tax paid on custom house agent service i.e. THC and bill of lading prior to 1.4.2008" 5.         However I find that the Commissioner failed to take note of the document produced by the appellants.  M/s. Express Shipping & Logistics whose invoices were the basis for availing ser....

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.....  Since refund of service tax is allowed based on specific category of services, it is necessary for the refund sanctioning authority to know under which head service tax has been paid.  In the absence of any certificate or evidence produced by the appellants with regard to the actual heading under which this service was classified either service provider, the sanctioning authority could have required the appellants to produce evidence to show the category of service under which service tax has been paid.  Neither the appellant nor the Revenue have undertaken this exercise.  Therefore as regards service tax on bill of lading charges, the matter is remanded to the Original Adjudicating Authority before whom the appellant....