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October 2013

2013 (31) STR 334 (Tri.– Ahmd) Chowgule & Co. (Salt) Pvt. Ltd. vs. CCEx., Rajkot

By Puloma Dalal, Jayesh Gogri, Chartered Accountants
Reading Time 1 mins
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Refund – wrong classification- service tax paid under category notified under Notification – Refund claim allowed.

Facts:
The
Appellant filed a refund claim under Notification No. 17/2009 –ST,
dated 07-07-2009 in respect of service tax paid on stevedoring &
documentation charges classified by the vendor under “Other Port
Services”. The department contended that since the said charges were
classifiable under “Cargo Handling Services” as per the Karnataka High
Court decision in case of M/s. Konkan Marine Agencies 2009 (13) STR 7
(Kar), the refund was liable to be rejected.

Held:
Examining
the notification, the Hon. Tribunal observed that the refund claim was
required to be sanctioned where service tax was paid under the category
of services notified under the notification. The service providers were
registered under the category of “Other Port Services” which was
notified in the said notification and thus, the appeal was allowed

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