https://www.taxtmi.com/caselaws?id=254204 The Tribunal determined that the Concession Agreement between the Port Department of Govt. of Puducherry and M/s. Karaikal Port Pvt. Ltd. should be classified as a Lease Agreement, not a Business Support Service, leading to a tax demand of Rs. 1,03,82,431. The Tribunal directed the applicant to make a pre-deposit of Rs. 10,00,000 within six weeks to stay the recovery of the balance dues pending appeal. en-us Tue, 22 Jul 2014 00:00:00 +0530 Mon, 15 Dec 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254204 The Tribunal determined that the Concession Agreement between the Port Department of Govt. of Puducherry and M/s. Karaikal Port Pvt. Ltd. should be classified as a Lease Agreement, not a Business Support Service, leading to a tax demand of Rs. 1,03,82,431. The Tribunal directed the applicant to make a pre-deposit of Rs. 10,00,000 within six weeks to stay the recovery of the balance dues pending appeal. Case-Laws Service Tax Tue, 22 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254204