https://www.taxtmi.com/caselaws?id=75814 Cargo handling of export goods undertaken by a Custom House Agent in port premises was treated as part of Customs House Agent services, not as taxable Port Services. The Tribunal noted that the activity was not performed on the strength of authorisation issued by the Port Trust under section 42(3) of the Major Port Trusts Act, 1963, and followed its earlier view that such handling did not fall within the Port Services levy. The departmental appeal was rejected, leaving the activity outside service tax under that category. en-us Wed, 26 Aug 2009 00:00:00 +0530 Fri, 30 Jul 2010 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75814 Cargo handling of export goods undertaken by a Custom House Agent in port premises was treated as part of Customs House Agent services, not as taxable Port Services. The Tribunal noted that the activity was not performed on the strength of authorisation issued by the Port Trust under section 42(3) of the Major Port Trusts Act, 1963, and followed its earlier view that such handling did not fall within the Port Services levy. The departmental appeal was rejected, leaving the activity outside service tax under that category. Case-Laws Service Tax Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75814