https://www.taxtmi.com/caselaws?id=77620 Pilotage charges for services facilitating loading of crude oil at a port were treated as port services only where the activity was undertaken under authorization issued under Section 42(3) of the Major Port Trusts Act, 1963. Because the record showed no such authorization and the charges were not fixed by the Government of India, the classification as taxable port services was held prima facie unsustainable. The adjudged demand and penalties were therefore regarded as prima facie not in accordance with law, and complete waiver of pre-deposit with stay of recovery was granted pending appeal. en-us Fri, 23 Oct 2009 00:00:00 +0530 Wed, 29 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77620 Pilotage charges for services facilitating loading of crude oil at a port were treated as port services only where the activity was undertaken under authorization issued under Section 42(3) of the Major Port Trusts Act, 1963. Because the record showed no such authorization and the charges were not fixed by the Government of India, the classification as taxable port services was held prima facie unsustainable. The adjudged demand and penalties were therefore regarded as prima facie not in accordance with law, and complete waiver of pre-deposit with stay of recovery was granted pending appeal. Case-Laws Service Tax Fri, 23 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77620