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2011 (11) TMI 424 - AT - Service TaxApplication for refund - Notification No. 41/07-S.T., dated 6-10-2007 - The claim was relating to service tax paid on “port services” and “other port services” charged to service tax under Section 65(105)(zn) and 65(105)(zzl) and transportation of goods by road from factory to ICD and transportation of goods by rail from ICD to port of export - Tribunal in the case of Western Agencies v. C.C.E. (2011 -TMI - 206087 - CESTAT, CHENNAI (LB)) holding that all the services provided within the port area in relation to vessels and goods will be classifiable as “port services” and therefore, the order of the Commissioner (Appeals) is not sustainable - Decided in favor of the assessee - condition of pre deposit waived.
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