https://www.taxtmi.com/caselaws?id=376799 The tribunal confirmed the liability of the appellant to pay service tax on terminal charges received from Indian Railways under "port services" but set aside the demand for the extended period. The liability for service tax on royalty charges under "franchise services" was dismissed. The issue of service tax on demurrage charges was remitted for further investigation. Penalties under Sec. 76, 77, and 78 were waived due to the appellant's cooperation. en-us Thu, 14 Mar 2019 00:00:00 +0530 Wed, 28 Aug 2019 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376799 The tribunal confirmed the liability of the appellant to pay service tax on terminal charges received from Indian Railways under "port services" but set aside the demand for the extended period. The liability for service tax on royalty charges under "franchise services" was dismissed. The issue of service tax on demurrage charges was remitted for further investigation. Penalties under Sec. 76, 77, and 78 were waived due to the appellant's cooperation. Case-Laws Service Tax Thu, 14 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376799