https://www.taxtmi.com/caselaws?id=364858 CESTAT Chennai ruled on service tax demand for undisclosed services during 2004-06. Port Services demand was set aside following precedent that stevedore licence holders are authorized by port authority. Cargo Handling Services demand for raw sugar was upheld as raw sugar, being processed, doesn't qualify for agricultural produce exemption. Penalties under Section 78 were set aside due to lack of evidence showing deliberate suppression, while Section 76 penalty was upheld. Appeal partially allowed. en-us Thu, 26 Jul 2018 00:00:00 +0530 Thu, 05 Jun 2025 09:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364858 CESTAT Chennai ruled on service tax demand for undisclosed services during 2004-06. Port Services demand was set aside following precedent that stevedore licence holders are authorized by port authority. Cargo Handling Services demand for raw sugar was upheld as raw sugar, being processed, doesn't qualify for agricultural produce exemption. Penalties under Section 78 were set aside due to lack of evidence showing deliberate suppression, while Section 76 penalty was upheld. Appeal partially allowed. Case-Laws Service Tax Thu, 26 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364858