2013 (4) TMI 461

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.... These two appeals are directed against Order-in-Appeal No.12 to 13/2011(BVR)/KCG/COMMR(A)/Ahd, dt.24.01.2011. 2. The briefly stated facts are that the appellants herein had filed an application for refund of the Service Tax paid by them on various services for export of goods. The said refund was claimed under Notification No.17/2009-ST, dt.07.07.2009 for the period January 2010 to March 20....

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....rge of Service Tax under these two headings. It is his submission the lower authorities have further gone into the details and came to conclusion that the Service Tax is paid on Our Protecting Agency fees, Draft Survey, Bunker Survey and coming to conclusion that these services are not included for the refund under Notification No.17/2009, the refunds have been rejected. He would draw my attentio....

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....ion No.17/2009-ST. 6. The factual matrix of the case is that the service provider has provided the services and discharged the Service Tax liability on such services under the head Technical Testing and Analysis service and Customs House Agents service. This point is further fortified by the certificates and the invoices which are annexed to the appeal memoranda. 7. The entire exercise of t....