2014 (12) TMI 785

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..... Joshi, Supdt. (AR), for the Respondent. ORDER The appellant is in appeal against the impugned order rejecting the refund claims. 2. The brief facts of the case are that appellants are the exporter of Iron ore and in the course of export, they undertook the service of various ports particularly in the case of Calcutta Port Trust, the Service Tax charged by them under the category of....

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....Re-roling P. Ltd. vide Order No. A/827/2013/SMB/C-IV, dated 31-10-2013 [2014 (34) S.T.R. 868 (Tri. - Mum.)]. Therefore he prays that refund may be granted. 4. On the other hand, ld. AR opposed the contention of the counsel and submits that in this case the service provider has paid Service Tax under Renting of Immovable Property Service and the same has been invoiced by the appellant and t....

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...., in any manner, in relation to a vessel or goods." A plain reading of the above definition clarifies that in port area any service received by the appellant is to be known as port service. If the service provider has paid Service Tax under Renting of Immovable Property Service, the same will be classified service as port service availed by the appellant. Same view has been taken by this Tribunal ....