2023 (3) TMI 944

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....hri Ishan Bhatt, Advocate For the Revenue : Shri Rajesh K Agarwal, Superintendent (AR) ORDER RAMESH NAIR : The issue involved in the present case is whether the appellant is entitled for refund under Notification No. 52/2011-ST dated 30.12.2011 in respect of services namely, documentation charges and agency fees, draft survey charges, bunker survey charges, sampling and analysis charge....

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....recipient end which is a settled law. On this ground refund cannot be denied. The same issue has been considered by this Tribunal in the order dated 12.02.2013 (supra) wherein the following order was passed:- "2. The briefly stated facts are that the appellants herein had filed an application for refund of the Service Tax paid by them on various services for export of goods. The said refu....

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....ervice. It is his submission that the service provider has categorically stated in their tax invoice as to discharge of Service Tax under these two headings. It is his submission the lower authorities have further gone into the details and came to conclusion that the Service Tax is paid on 'Our Protecting Agency fees', 'Draft Survey', 'Bunker Survey and coming to conclusion tha....

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....the ground that the said services which have been provided by the service provider would not fall in the various services as mentioned in the Notification No.17/2009-ST. 6. The factual matrix of the case is that the service provider has provided the services and discharged the Service Tax liability on such services under the head Technical Testing and Analysis service and Customs House Ag....