https://www.taxtmi.com/caselaws?id=252278 The Tribunal held that the differential amounts billed by the applicant for sea transportation services were not subject to Service Tax under the category of Steamer Agent Service as they were not rendered to shipping lines. The lack of evidence showing services provided to a shipping line and payment received from such entities led to the conclusion that the demand for Service Tax was not maintainable. Consequently, the Tribunal allowed the stay applications based on the insufficiency of evidence supporting the tax demand. en-us Tue, 23 Jul 2013 00:00:00 +0530 Thu, 16 Oct 2014 11:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252278 The Tribunal held that the differential amounts billed by the applicant for sea transportation services were not subject to Service Tax under the category of Steamer Agent Service as they were not rendered to shipping lines. The lack of evidence showing services provided to a shipping line and payment received from such entities led to the conclusion that the demand for Service Tax was not maintainable. Consequently, the Tribunal allowed the stay applications based on the insufficiency of evidence supporting the tax demand. Case-Laws Service Tax Tue, 23 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252278