https://www.taxtmi.com/caselaws?id=171223 The Commissioner (Appeals) set aside the order rejecting the refund and directed the refund of amounts paid by the assessee, ruling that the services provided should not be classified as 'Port Services' or 'Cargo Handling Services'. The Revenue's challenge was rejected as the handling of export cargo by the assessee fell outside the scope of Cargo Handling Services or Port Services, aligning with the definitions in the Finance Act. The stay application by the Revenue was denied, and the appeal was scheduled for further hearing. en-us Tue, 28 Nov 2006 00:00:00 +0530 Tue, 14 Jul 2015 11:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171223 The Commissioner (Appeals) set aside the order rejecting the refund and directed the refund of amounts paid by the assessee, ruling that the services provided should not be classified as 'Port Services' or 'Cargo Handling Services'. The Revenue's challenge was rejected as the handling of export cargo by the assessee fell outside the scope of Cargo Handling Services or Port Services, aligning with the definitions in the Finance Act. The stay application by the Revenue was denied, and the appeal was scheduled for further hearing. Case-Laws Service Tax Tue, 28 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171223