Refund Denied for Service Tax on Port Services Despite Eligibility Under Notification No. 41/2007-ST.

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....Denial of Refund for the services namely, terminal handling charges, documentation charges, bill of lading charges - N/N. 41/2007-ST - the service tax paid by the service provider on the services availed by the appellants are at port, therefore, all the services are covered under port services. Therefore, the appellants are entitled for refund claim - AT....