https://www.taxtmi.com/caselaws?id=357537 Services performed within a port were examined for classification under service tax law. The respondent was registered as a Cargo Handling Service provider and there was no evidence of registration with port authorities for Port Service. Applying the relevant Board circular, only gross service charges were treated as taxable, while reimbursable statutory payments and expenses were excluded from value. On the facts recorded by the first appellate authority, the activity remained Cargo Handling Service and did not require reclassification as Port Service, so tax liability was correctly discharged under Cargo Handling Service. en-us Wed, 15 Nov 2017 00:00:00 +0530 Fri, 27 Apr 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357537 Services performed within a port were examined for classification under service tax law. The respondent was registered as a Cargo Handling Service provider and there was no evidence of registration with port authorities for Port Service. Applying the relevant Board circular, only gross service charges were treated as taxable, while reimbursable statutory payments and expenses were excluded from value. On the facts recorded by the first appellate authority, the activity remained Cargo Handling Service and did not require reclassification as Port Service, so tax liability was correctly discharged under Cargo Handling Service. Case-Laws Service Tax Wed, 15 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357537