Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 491 - CESTAT AHMEDABADRejection of refund claim - Port services - Claim rejected for Stevedoring and documentation charges - Notification No. 17/2009-S.T., dated 7-7-2009 - port service is one of the services notified under Notification No. 17/2009-S.T. There is also no clear cut finding that Service Tax has not been paid by the service provider under the category of port services. Certificates which were produced show that the service provider was registered under port services category. Further, the service provider was authorized to provide services in Navlakhi port for providing services for stevedoring and documentation. Though the services are provided in the category of port services, the finding is that in reality it is cargo handling services and there is no service tax liability. If it was felt that the service tax was not payable, but paid action was required to be taken at the end of service provider - service tax has been paid under the category of port services, denial of service tax cannot be sustained - Decided in favour of assessee.
|