Levy of service tax - declared services - Berth Reservation ...

Service Tax

February 24, 2022

Levy of service tax - declared services - Berth Reservation Scheme, to accord priority berthing of specified users in the Port - penalty by way of encashment of Bank Guarantee for the equivalent wharfage in respect of the shortfall quantity of the MGT - It cannot be said towards tolerating any act or a situation on the part of the appellant and thus, there is no rendition of Declared Service under Section 66E(e) by the appellant. - AT

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Levy of service tax - declared services - Berth Reservation ...

Service Tax

February 24, 2022

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