https://www.taxtmi.com/caselaws?id=188143 The Tribunal ruled in favor of the appellant, setting aside tax demands on both 'port services' and 'storage and warehousing services.' The decision was based on the appellant not meeting the criteria of a 'port' for tax liability on port services and the appellant's provision of storage space being considered rental space, not falling under taxable warehousing services. The Tribunal emphasized the definitions, activities, and legal precedents, ultimately deeming the tax demands unsustainable and allowing the appeal. en-us Wed, 16 Dec 2015 00:00:00 +0530 Sat, 19 Nov 2016 11:57:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188143 The Tribunal ruled in favor of the appellant, setting aside tax demands on both 'port services' and 'storage and warehousing services.' The decision was based on the appellant not meeting the criteria of a 'port' for tax liability on port services and the appellant's provision of storage space being considered rental space, not falling under taxable warehousing services. The Tribunal emphasized the definitions, activities, and legal precedents, ultimately deeming the tax demands unsustainable and allowing the appeal. Case-Laws Service Tax Wed, 16 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188143