TaxTMI 
TaxTMI 
2011 (3) TMI 1256
X X X X Extracts X X X X
X X X X Extracts X X X X
....es are common. He also submitted that the grounds taken for rejecting the refund claims are same in both the cases. In view of this position, both the appeals are taken together and a common order is passed. 3. The learned advocate submitted that the refund of service tax paid on port services has been denied on the ground that the service provider was not authorised by the port to provide the services. However he submits that once the service receiver shows that the service provided was port service, the denial of the same on the ground that service provider was not authorised would amount to reassessment of the service provided by the service provider. The reassessment can be done only at the end of the service provider. Since appel....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he exporter and the buyer, refund of service tax is available. In column 4, conditions have been prescribed which provide that copy of the written agreement should be provided. Further, I also take note of the fact that the Schedule is forming part of the notification as per para 1 of the notification which is part of substantive requirements of the notification and not procedural requirements. The procedural requirements are contained in para 2 which say that the exemption contained in the notification shall be given effect in this manner. Since the refund is admissible only in respect of services received as per the requirements of written agreement and subject to submission of copy of written agreement, the lower authorities cannot be fo....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ts provide the relevant certificate and details to the original adjudicating authority. The next claim denial is in respect of disinfecting and fumigation service. This service has been received for disinfecting the container and fumigating the export goods. This has also been denied on the ground that written agreement has not been provided by the appellant. I find that in the notification No. 41/07 as amended, the refund of service tax paid on specialized cleaning services namely disinfecting, experimenting, sterilizing or fumigating of containers used for export of said goods provided to an exporter are admissible subject to two conditions namely a copy of the written agreement is provided and the exporter shows that the service provider....