2016 (8) TMI 1207

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.... Mohanty, Member (Judicial) and Hon'ble Shri V. Padmanabhan, Member (Technical) Shri K. Poddar, Authorized Representative (DR) for the appellant. JUDGEMENT Per. V. Padmanabhan :- The issue involved in the present appeals relate to the refund of service tax paid on various services like CHA services, Terminal Handling charges, Transportation of Goods from the factory to the port area et....

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....Handling charges by relying on Board's Circular No. F. No. B-11/1/2000-TRU dated 09/07/2001 and has taken the view that Terminal Handling charges are covered within the category of 'port services' and since port service is one of the specified services under Notification No. 41/2007-ST he has upheld the grant of refund on such charges. Similar views have been taken by the Tribunal in various decis....