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of <h1>Appellate Tribunal rules charges for foreign port activities not subject to Service Tax.</h1> <h3>M/s APL (INDIA) PRIVATE LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, COCHIN</h3> M/s APL (INDIA) PRIVATE LIMITED Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX, COCHIN - TMI The Appellate Tribunal CESTAT, Bangalore ruled in favor of the appellant, a Steamer Agent, stating that the charges collected for activities at foreign ports are not subject to Service Tax. The tribunal waived the pre-deposit of dues and stayed the recovery until the appeal is disposed of.
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