https://www.taxtmi.com/caselaws?id=359285 The Tribunal dismissed the Revenue's appeal against the dropping of a Service Tax demand on services provided by Cochin Port Trust at the Fishing Harbour. It was found that the services were actually rendered by Cochin Fisheries Harbour (CFH), a separate legal entity, and any involvement of Cochin Port Trust was on behalf of CFH. The Tribunal upheld the decision to drop the demand against Cochin Port Trust, stating that the demand for Service Tax should have been issued to CFH, not Cochin Port Trust. The Revenue's appeal was deemed to be without merit. en-us Wed, 30 Aug 2017 00:00:00 +0530 Fri, 27 Apr 2018 06:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359285 The Tribunal dismissed the Revenue's appeal against the dropping of a Service Tax demand on services provided by Cochin Port Trust at the Fishing Harbour. It was found that the services were actually rendered by Cochin Fisheries Harbour (CFH), a separate legal entity, and any involvement of Cochin Port Trust was on behalf of CFH. The Tribunal upheld the decision to drop the demand against Cochin Port Trust, stating that the demand for Service Tax should have been issued to CFH, not Cochin Port Trust. The Revenue's appeal was deemed to be without merit. Case-Laws Service Tax Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359285