2021-VIL-470-CESTAT-CHE-ST

SERVICE TAX CESTAT Cases

Service Tax - Port service, Refund of the Service Tax paid on taxable services received for use in the export of goods, Remand by High Court – denial of refund of service tax paid on port services for the reason that the invoices have been issued by the CHA and that the CHA-service provider is not registered for providing Port Services – effect of amendment in the definition of taxable service in Section 65(105)(zn) of the Finance Act, 1994 with effect from 01.07.2010 – HELD – prior to 30.06.2010, the definition of “Port Services” was such that only services rendered by a port or any person authorized by such port would come within the purview of taxable service. However, for description of port services in Notification No. 41/2007-ST, this description has not been adopted - The requirement that the services have to be provided by a port or any person authorized by the port has been included in the description of port service in the subsequent Notification No. 17/2009-ST dated 07.07.2009 - instead of adverting to Sl. No. 2 of the Notification, the Revenue has wrongly drawn the attention of the Hon’ble High Court to Sl. No. 13 of Notification No. 41/2007-ST which relates to CHA services under Section 65(105)(h) of the Finance Act, 1994 and not Port Services - Though the invoice is not issued by the port, as per Notification No. 41/2007-ST it is not required to establish that the services were rendered by the port or any person authorized by the port during the relevant period and this condition was included only in the subsequently - The issue on merits is held in favour of the assessee and appeal is allowed

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