<h1>Tribunal Rules Ship Repair Activities Misclassified as 'Port Service'; Demand and Penalty Unjustified Due to Lack of Evasion Evidence.</h1> The department incorrectly classified the appellant's activities, which involved repairing, chipping, cleaning, and painting vessels, as 'Port Service' instead of 'maintenance and repair services,' leading to a demand of Rs. 68,50,147 and a penalty of Rs. 1,37,00,000. The tribunal ruled that the demand was unsustainable as there was no evidence of suppression or misstatement by the appellant to evade duty. The tribunal also noted that the Board's clarification regarding ship repair activities being taxable under port services is not binding on the assessee and is not in accordance with the law.