Terminal Handling Services is Specified Service: CESTAT allows Service Tax Refund [Read Order]

Terminal -Handling- Services - Specified- Service-CESTAT - Service -Tax- Refund-TAXSCAN

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed service tax refund and observed that terminal handling services is specified service. The appellant, M/s Matrix Clothing Private Ltd, is exporting the readymade garments manufactured by them and are registered with the Central Excise Department. As per Notification No. 40/2007 S.T….

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