https://www.taxtmi.com/caselaws?id=349405 The Tribunal upheld the service tax demand on stevedoring services but remanded the case to determine the appellant's eligibility for input service credit. Penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994 were set aside due to the interpretational nature of whether stevedoring services fell under "Port Services." The appeal was partially allowed, with the Tribunal directing verification of input service credit eligibility and canceling penalties. en-us Wed, 09 Aug 2017 00:00:00 +0530 Wed, 29 Nov 2017 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349405 The Tribunal upheld the service tax demand on stevedoring services but remanded the case to determine the appellant's eligibility for input service credit. Penalties imposed under sections 76, 77, and 78 of the Finance Act, 1994 were set aside due to the interpretational nature of whether stevedoring services fell under "Port Services." The appeal was partially allowed, with the Tribunal directing verification of input service credit eligibility and canceling penalties. Case-Laws Service Tax Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349405