2011 (8) TMI 274

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.... Mr. B.S.V. Murthy;   Appellant had filed refund claim for the amount of service tax paid on terminal handling charges under Notification No. 41/2007-ST dated 06.10.2007. The original adjudicating authority rejected the claim on the ground that appellants have provided business support services and this was not one of the services listed in the Notification No. 41/2007-ST. The original adj....

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....e is produced to this effect. Learned DR agrees that the impugned order proceeded on a totally different ground.   3. I have considered the submissions made by both sides. In this case the show cause notice was issued for rejection of refund claim on terminal handling charges on the ground that terminal handling charges was not one of the services listed in the notification. The original a....

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....as received was business support service was correct, this aspect needs to be verified. Accordingly, the matter is remanded to the Commissioner (Appeal), who shall decide the issue after considering the facts on record and documents. It is also necessary to see as to what exactly was the service received by the appellant on which the refund claim was made and whether the finding of facts by the or....