2018 (5) TMI 401

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.... of empty containers from ICD to factory premises, which is being contested by the Revenue. 2. On the first issue in respect of THC, Inland Haulage Charges etc. the contention of the Ld. AR is that the respondents were providing port services under Section 65(105)(zn)/(zz) and they should have been registered under that category. Ld. A.R. submits that such services are not covered under Business Auxiliary Service and Business Support Service for which the service provider to the respondent was registered. However, they were not registered for port services under Section 65(105)(zn)/(zz). Since the Notifications No. 40/2007 dt. 17.09.2007 and 41/2007 dt. 06.10.2007 did not allow the Business Auxiliary Service and Business Support Service, r....

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....d in Notification 41/2007-ST in relation to transport of export goods is wide enough to cover empty containers. 4. Heard both the parties and perused the records. 5. On the first issue involving refund claim of Rs. 6,13,984/-,I find that the contention of the Revenue is that the service provider of the respondent was not registered under the category of port service and was registered only for Business Auxiliary Service and Business Support Service. In his order, Ld. Commissioner (Appeals) has not dealt with the relevant legal issues at all and has simply mentioned in para 5.4 of the impugned order that there were non-submission of requisite documents in relation to the entire refund of Rs. 7,64,380/-. Such a finding of fact is not coming....