2013 (12) TMI 330

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.... JUDGEMENT Per: Justice G. Raghuram: Having heard the ld. Counsel for the appellant/ assessee and ld. DR for the respondent/ Revenue at the stage of considering the stay application, as the issue falls within a narrow compass, with the consent of the respective parties I dispose of the appeal itself and do so after waiving pre-deposit. 2. The appellant is the assessee. The appeal is prefe....

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....he goods were directly and duly exported after availing service of CHA's in respect of exported goods; the fact of export is established from copies of the shipping bill and other export documents; and the exports were during 01.07.2008 to 30.09.2008. This order also found that the application for refund was filed within time. 4. After grant of refund which was realised by the assessee, on exam....

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....imate that Notification No. 41/2007-ST was inapplicable in respect of terminal handling charges, the service used by the assessee for export of its goods. Eventually the order was passed directly recovery of Rs. 47,262/- besides interest and penalties thereon. The appellant preferred an appeal before the Commissioner (Appeals). The appeal was rejected. Hence the present appeal. 5. Notification ....

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....ort, in any manner. Port service is defined in Section 65(82) as meaning any service rendered within a port or other port in any manner. 6. On a true and fair construction of the relevant entry at Sl. No. 2 of the table under exemption Notification No. 41/2007-ST, the inference is compelling that any service provided in relation to port services in a port, in any manner to an exporter and where....