https://www.taxtmi.com/caselaws?id=242445 The tribunal ruled against the appellant's claim for exemption under Notification No.31/2010-ST for specified services within a port. The judgment emphasized the distinction between "port" and "other port," concluding that the appellant could not avail the exemption for services provided within Kakinada Port. Additionally, the tribunal directed the appellant to make a predeposit of Rs.30 lakhs within six weeks, dismissing a plea of limitation and rejecting a miscellaneous application for out-of-turn disposal of the appeal. en-us Tue, 26 Feb 2013 00:00:00 +0530 Tue, 07 Jan 2014 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242445 The tribunal ruled against the appellant's claim for exemption under Notification No.31/2010-ST for specified services within a port. The judgment emphasized the distinction between "port" and "other port," concluding that the appellant could not avail the exemption for services provided within Kakinada Port. Additionally, the tribunal directed the appellant to make a predeposit of Rs.30 lakhs within six weeks, dismissing a plea of limitation and rejecting a miscellaneous application for out-of-turn disposal of the appeal. Case-Laws Service Tax Tue, 26 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242445