https://www.taxtmi.com/caselaws?id=345486 The Tribunal ruled in favor of the appellant, setting aside the service tax liability imposed by the Revenue. It concluded that the appellant's activities, such as cargo handling and storage, did not align with the core functions of a port and therefore did not fall under the category of 'Port Services.' The Tribunal highlighted the distinction between the services provided by the appellant and the typical functions of a port, ultimately allowing the appeal and setting aside the impugned order. en-us Tue, 13 Jun 2017 00:00:00 +0530 Tue, 18 Jul 2017 17:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345486 The Tribunal ruled in favor of the appellant, setting aside the service tax liability imposed by the Revenue. It concluded that the appellant's activities, such as cargo handling and storage, did not align with the core functions of a port and therefore did not fall under the category of 'Port Services.' The Tribunal highlighted the distinction between the services provided by the appellant and the typical functions of a port, ultimately allowing the appeal and setting aside the impugned order. Case-Laws Service Tax Tue, 13 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345486