TaxTMI 
TaxTMI 
2015 (11) TMI 239
X X X X Extracts X X X X
X X X X Extracts X X X X
....ginal No. 157/REF/ST/MT/12-13 dated 11/1/2013 and rejected the appeal filed by the appellant. 2. The fact of the case is that the appellant is exporter of soya product such as Soyabeen De-Oiled Cake. They are receiving various services which said to have been used in the export of the said product. The appellant filed refund claim in respect of service tax paid on the services received for export of goods in terms of Notification No. 41/2012-ST dated 29/6/2012, subsequently appellant amended the refund claim and claimed it under Notification No. 52/2011-ST 13/12/2011. The adjudicating authority allowed the refund claim partly on certain services however refund in respect of Business Support Service, Clearing and Forwarding Service, Bank ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... entry of table in notification No. 52/11-ST. Ld Counsel submits that banking and financial service related to export of goods is clearly mentioned under Sr. NO. 12 under clause (2m) in the table appended to the Notification No. 52/11-ST, therefore contention of the original authority that services not covered under the said notification is not correct. He further submits that banking and financial service on which refund was claimed is related to collection of export proceeds, purchase of foreign exchange, which are squarely covered by the entry provided at Sr. No. 12 of the table of the Notification No. 52/11 ST, therefore they are entitled for the refund on banking and financial services. He further submits that they have initially filed....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es, it is not coming out whether services is of clearing and forwarding or otherwise, therefore lower authority correctly held that it is not covered under the Notification, hence the refund is not admissible. As regard the banking and financial services he fairly concedes that entry of banking and financial service covered under the clause (zm) of Sr. 12 of the Notification. 5. I have carefully considered the submissions made by both sides and perused the record. 6. I find that export against which the refund was sought for during the period when the Notification No. 52/2011-ST was inforce, though the refund claim was filed after supersession of that notification. I also observed that appellant have subsequently made refund claim und....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he clearing and forwarding agent, therefore apparently the service for which the bill is raised is for clearing and forwarding service. In this bill classification of services is not provided therefore it is not known under which head service tax is paid. These facts need to be verified on the basis of payment details of the service tax made by service provider. As regard banking and financial services, from the bill of service provider i.e. Union Bank of India of the service which related to collection of export proceed and purchase of foreign exchange etc which are clearly covered under Sr. 12 of the table given under Notification No. 52/2011-ST therefore Ld. Commissioner (Appeals) is finding that it is not specified in the Notification i....