ST on Terminal Handling charges for export is eligible for refund [2015] 58 taxmann.com 30 (Mumbai – CESTAT)

Service Tax : Service tax paid on Terminal Handling Charges used for export goods is eligible for refund, even if invoice thereof is issued by Customs House Agent, who is himself not authorised for provide port services [Notification No. 41/2007-S.T., dated 6-10-2007, Notification No. 17/2009-S.T., dated 7-7-2009, Notification No. 52/2011-S.T., dated 30-12-2011 and Notification No. 41/2012-S.T., dated 29-6-2012]

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