2011 (2) TMI 369

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Per: B S V Murthy: The appeal is against the rejection of refund claim made by the appellant in respect of service tax paid on services utilized in respect of goods which have been exported. Refund claims have been made under the notification No. 41/2007-ST dated 06.10.2007. The refund claims have been rejected by the lower authorities on the ground that classification of the services by the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d names and addresses of the recipient of the courier etc. Other than making only a submission that notification does not require details except the details furnished, both sides could not produce copy of notification. 3. In the case of refund relating to GTA services also, refund claim has been rejected on the same ground, With regard to Terminal Handling Charges claim, the authorities have ta....