2011 (9) TMI 831

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..... tivities for which the charges have been collected by the appellants fall under the ‘Business Support Services' and confirmed demand of Service Tax – Held that:- disputed amount collected by the appellant, prima facie, related to services to be rendered at the foreign ports on behalf of the master of the vessel. Under these circumstances, prima facie, the demand of Service Tax is not sustainable. .....

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..... ollected are in respect of activities to be undertaken at foreign ports and the same cannot be charged to Service Tax. He alternatively pleaded that the demand is also time barred. 4. Learned JCDR reiterated the findings and reasoning of the Commissioner. 5. We have carefully considered the submissions and perused the records. A perusal of the order indicates that the disputed amount collected .....

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