Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 358 - AT - Service TaxSteamer/stevedores agent - appellants were admittedly holding licences as a stevedoring agent and were rendering the services as cargo handling agent and accordingly paying service tax. The services rendered by them are not services rendered on behalf of the port authorities - held that the activities of similar nature undertaken by the appellant cannot be treated as services rendered on behalf of the port and therefore cannot be considered as port services – assessee’s appeal allowed
|