2013 (12) TMI 491

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..... Joshi, AR, for the Respondent. ORDER In these 4 appeals, the appellants are contesting rejection of refund claims filed by them in respect of Service Tax paid on Stevedoring and Documentation charges. 2. Heard both sides. 3. I find that the claims have been rejected on the ground that stevedoring and documentation charges have not been specified in the Notification No. 17/2....

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....cting the refund claim on the ground that the services were not specified in the Notification No. 17/2009-S.T. However, the lower authority has looked at the classification of services provided by the service provider and refund has been denied. But while sanctioning the refund claim, what is to be examined is whether service tax has been paid under the category of services which is notified under....