https://www.taxtmi.com/caselaws?id=190680 The Tribunal ruled in favor of the appellant, determining that the services provided fell under 'Supply of Tangible Goods for Use Service' rather than 'Port Services' for the period in question. The appellant's argument that the vessels supplied were under their control and operated by qualified staff was supported by relevant circulars and previous Tribunal decisions. The Tribunal granted a stay on the recovery of the balance of dues during the appeal, recognizing a prima facie case in favor of the appellant. en-us Mon, 24 Mar 2014 00:00:00 +0530 Wed, 22 Feb 2017 12:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190680 The Tribunal ruled in favor of the appellant, determining that the services provided fell under 'Supply of Tangible Goods for Use Service' rather than 'Port Services' for the period in question. The appellant's argument that the vessels supplied were under their control and operated by qualified staff was supported by relevant circulars and previous Tribunal decisions. The Tribunal granted a stay on the recovery of the balance of dues during the appeal, recognizing a prima facie case in favor of the appellant. Case-Laws Service Tax Mon, 24 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190680