https://www.taxtmi.com/caselaws?id=1659 Service tax on stevedoring and allied activities was treated as chargeable as port services where the work was performed after unloading of cargo, including heaping, high-stacking and intercarting within the port area. The Tribunal noted that the appellants operated under a stevedore licence from the Port Trust and that these activities were ancillary to port operations and separate from the unloading service already taxed by the Dock Labour Board. It further held that reliance on Section 42 of the Major Port Trust Act, 1963 did not defeat the liability. On this basis, no prima facie case for waiver of pre-deposit was made out. en-us Tue, 13 Mar 2007 00:00:00 +0530 Tue, 15 Apr 2008 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1659 Service tax on stevedoring and allied activities was treated as chargeable as port services where the work was performed after unloading of cargo, including heaping, high-stacking and intercarting within the port area. The Tribunal noted that the appellants operated under a stevedore licence from the Port Trust and that these activities were ancillary to port operations and separate from the unloading service already taxed by the Dock Labour Board. It further held that reliance on Section 42 of the Major Port Trust Act, 1963 did not defeat the liability. On this basis, no prima facie case for waiver of pre-deposit was made out. Case-Laws Service Tax Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1659