2009 (6) TMI 93

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....ate, for the Respondent. [Order]. - These applications filed by the department (appellant) seek stay of operation of the impugned order wherein the learned Commissioner (Appeals) allowed refund of service tax to the respondent under Notification No. 41/2007-S.T., dated 6-10-2007. A perusal of the records reveals that the respondent, as manufacturer of certain goods, took over liability to pay s....

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....h of the conditions of the above notification. Aggrieved by the orders of the original authority, the respondent preferred appeals to the Commissioner (Appeals) and the latter, in a common order, held in favour of the party. In the result, the respondent-manufacturer became eligible to claim refund of the service tax paid on the port services availed by the exporter for export of the goods manufac....

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....ter, it would become unworkable. Prima facie, it appears, on the facts of this case, the notification was rendered unworkable by the conduct of the respondent who chose to enter into an agreement with the exporter for the purpose of taking over service tax liability in respect of port services. Any other purpose of such agreement is not disclosed by the records. 3. The rule of strict interpreta....