TaxTMI 
TaxTMI 
2017 (6) TMI 1030
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....spect of service tax paid on specified services availed for the export of goods. Notification no.41/2007-ST provided for exemption of service tax for taxable services specified in the said notification, which were received by an exporter for export of goods. The exemption is given by way of refund of tax paid. The services, which are specified in the said notification for exemption, include:- (a) Port services provided by a major port or other port - Section 65(105)(zm) and 65 (105)(wzl) or the person authorized by such port. (b) Technical Testing and Analysis Agency Services - Section 65(105)(zzh), where it is required as per the written agreement between export and the foreign buyers. (c) GTA service for tran....
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.... Ltd. ST/1592/2010 Rs.2,77,804/- a)B/L, documentation, THC not covered under Port Services. b)Debit notes not valid documents. The debit note contains all details of invoice Board vide Circular dated 11.12.2008 clarified submission of invoice of service provider is sufficient evidence. No need to prove payment to Govt. 4. Evergreen International, Unit-II ST/1614-1618/2010 Rs.24,544/- Rs. 20,718/- Rs. 20,450/- Rs. 15,433/- Rs. 33,468/- a)B/L, documentation, THC not covered under Port Services. b)Payment details service tax to Govt. are not provided. c) debit note not valid documents. d) Documents not clear for insurance service. e) No written agreement for testing/analysis service. f) ....
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....lowing cases:- (i) M/s. Shree Ram Gum and Chemicals Vs. CCE-Jaipur-II - 2016-TIOL-1717-CESTAT-DEL (ii) M/s. Shivam Exorts Vs.CCE, Jaipur - 2016-TIOL-376-CESTAT-DEL (iii) M/s. Suncity Art Exporters Vs. CCE & ST, Jaipur-II - 2014-TIOL-2319-CESTAT-DEL 6. I also note in Western Agencies Pvt. Ltd. - 2011 (22) STR 305 (Tribunal-LB), the Tribunal observed that the services provided, in any manner, directly or indirectly by a port or other port, bring such services to the fold of port services for taxation under the category of port services. By whatever name such services are called is not material to the charging provisions of the Act, 1994. Accordingly, any service provided by a port or other port, fall under one cl....
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....TA service was denied for non- submission of proper invoice or proof of deposit of service tax. When the provider of service charged service tax from the appellant on transport of goods by road and evidence by way of invoice has been issued, the same should be considered by the sanctioning authority. 10. The claim for rejection of service tax on technical testing services was disallowed on the ground that the written agreement was not submitted by the appellant to justify such testing. The appellants exported edible product and it is mandatorily required to export the product in a container in a hygienic condition. The Board vide circular dated 11.02.2008 clarified that refund on testing services may be allowed without any copy of agreem....