2011 (8) TMI 187

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....nue is in appeal against the decision, wherein the refund claim filed by the respondent in respect of Service Tax paid on Terminal Handling charges and Bill of Lading charges under Notification No.41/2007-ST has been allowed.   2. The appeal has been made on the ground that on going through one of the invoices on the basis of which the Service Tax paid has been availed, it was found that the....

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....As regards other grounds that invoice showed the Service Tax has been paid on Business Auxiliary Service, he submits that this was not the allegation in the Show Cause Notice and a totally new ground has been taken by the Revenue. Further, both the adjudicating authority and Commissioner(Appeals) have not found that invoices did not reflect the service as Port service.   4. On going through ....