2015 (1) TMI 1044

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....for the Appellant. Shri Hardik P. Modh, Advocate, for the Respondent. ORDER The Department is in appeal in all four cases against different orders of Custom Excise and Service Tax Tribunal ("Tribunal" for short). The issue is similar in all cases. We may notice the facts emerging in Tax Appeal No. 2391 of 2010. In such Appeal, Department has challenged the order of Tribunal, dated 23-7-20....

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....l exemption from payment of Service Tax paid on services commonly known as terminal handling charges. Such exemption was available for service classified under sub-clause (zn) of Clause 105 of Section 65 of the Finance Act, 1994. Section 65(105) defines various taxable services. Clause (zn) thereto defines taxable service to mean any service provided "to any person, by a port or any person authori....

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....rightly pointed out by the learned counsel for the respondent, such Service Tax had to be paid by the service provider and refund thereto had to be claimed by the exporters services recipients. However, we are not concerned with the modalities of this Exemption. Suffice to note, juxta position to the earlier Notification, dated 6-10-2007, in the subsequent Notification, dated 7-7-2009, the exempti....