TaxTMI 
TaxTMI 
2020 (2) TMI 299
X X X X Extracts X X X X
X X X X Extracts X X X X
....the Revenue Mr.V.Sundareswaran is as discussed by the learned Tribunal in Paragraph 5(i) of the impugned order. Though the Coordinate Bench of this Court had admitted the appeal on 31.01.2019 on four substantial questions of law, the only question pressed by the learned Senior Standing Counsel for the Revenue is Question No.(a), which reads as follows:- "(a) Whether the Tribunal was correct in allowing the appeal of the assessee in respect of the part of the refund claim relating to invoices for port services?" 2. The relevant findings of the learned Tribunal in paragraph No.5(i) of the order dated 01.05.2018 reads as follows. "5(i). On the issue of invoices issued by M/s.Natvar Parikh Industries relating to port servic....
X X X X Extracts X X X X
X X X X Extracts X X X X
....so in respect of goods exported by them. Facts being different the said case is distinguished from the case in hand. In the event, that part of the impugned order rejecting the refund claims relating to invoices for port services issued by M/s. Natvar Parikh Industries is set aside and appeal on that score is allowed. So ordered. (ii) Amount of refund claimed for services availed of commission agent, rejected by the adjudicating authority and upheld in the impugned order, is not pressed by the Ld.Advocate and hence we do not interfere with the impugned order on that score. So ordered. (iiii) On the issue of the exact period of refund, we find there is some confusion. The SCN produced by the appellant in p....
X X X X Extracts X X X X
X X X X Extracts X X X X
....08, to its relevant extent is quoted below for ready reference. [Notification No.17/2008-S.T., dated 01.04.2008] Exemption to specified taxable services used for export of goods - Notification No.41/2007-S.T., dated 06-10-2007 amended In exercise of the powers conferred by sub-section (1) of Section 93 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following further amendments in the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No.41/2007-Service Tax, dated the 6th October 2007 which was published in the Gazette of Indiam Extraordinary, Part II, Section 3, Sub-section (i) Vide number G.S.R.645(E) dated the 6th October 2007, namely:- In t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ew that M/s.HMIL is not eligible for the exemption claimed in relation to wharfage services that is available to specified service of port services." From the above, it is clear that M/s.Natvar Parikh Industries Limited., is not the provider of 'port services' and have not discharged the service tax liability. In as much as the Registration No. Of the Port has been indicated in the bill M/s.Natvar Parikh Industries Ltd., in no way could have discharged the service tax liability. In the instant case, Chennai Port Trust have rendered the said service and paid the service tax as they are holders of the above said Service Tax Registration and not M/s.Natvar Parikh Industries Ltd., in any case. Accordingly, only based o....