2016 (8) TMI 547

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....ora, Advocates for the appellants Present Shri Raj Kumar Manjhi,  A.R. for Revenue ORDER There are two  appeals  dealing with refund under Notification No.41/2007-ST dated 6.10.2007. The appellants are aggrieved by the denial of refund in respect of services received inside the port classified under Business Support Service and denial of refund of service tax paid on GTA services....

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....e services are with reference to export of goods rendered inside the port, the claim cannot be denied on the ground that tax has been paid  under different classification by the provider of service. The Board also clarified that there is no requirement of verification of registration certificate of the supplier of service. The procedure violated by the service provider cannot be held against ....