2016 (10) TMI 767

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....pondent ORDER Per Archana Wadhwa: After hearing both the sides we find that vide the impugned order the authorities below have rejected the assessee's refund claim filed in respect of service tax paid on terminal handling charges utilized for exporting their product in terms of notification number 41/2007-ST. 2. It is well settled law that terminal handling charges are required to be consi....

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....se registration whereas the services were being provided from his branch offices, thus leading to the change in the address at which centralized registration was obtained and the address from where services were provided. Similarly, the absence of pan number in the registration certification cannot be adopted as a ground for denial of services tax refund, in as much as the registration was obtaine....

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....the refund become due. There is no requirement in the notification to the effect that the assessee must produce the evidence to show that the services provider has deposited the service tax with the Revenue. As long as he has paid the service tax to the service provider along with consideration of the services and as long as the services stand availed by him and utilized in the export of the goods....