2011 (11) TMI 524

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....n terminal handling charges to the CHA has been denied on the ground that terminal handling charges is not one of the services notified in Notification No.41/2007-ST, which provides for refund of Service Tax paid on various services used in exported goods. The issue relates to October 2008 to December 2008 and the amount involved is Rs.62,668/-. The amount was originally sanctioned but subsequentl....

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....a notified service. On going through the invoice issued by CHA, it was found that CHA has charged separately for terminal handling charge and documentation charges. The invoice does not indicate under which service, the terminal handling charges is classified and it was found that in all the invoices produced, this was the situation. Therefore, the ld.Counsel was informed that terminal handling ch....

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.... into Notification No.41/2007-ST and has to be treated as clarificatory. I am unable to appreciate this submission. Notification No. 17/2009 has been issued in supersession of Notification No.41/2007-ST, dt.6.10.07 as per preamble of the notification itself. When notification is issued superseding another notification, how it can be clarificatory in respect of notification which is superseded, is ....