Wrong classification- service tax paid under category notified under Notification -Re- fund claim allowed.

 

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

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, appeal was allowed.