https://www.taxtmi.com/caselaws?id=376931 The Tribunal ruled in favor of the appellant, finding that the charges were related to tonnage discrepancies and not for providing a service subject to service tax. Additionally, as the services were provided before a specific date when the levy for Port Service was limited to Major Ports, and the ports administered by Gujarat Maritime Board were minor ports, no service tax could be imposed. The Tribunal set aside the lower order, concluding that the appellant was not liable to pay service tax for the "Port Services" provided during the period in question. en-us Fri, 15 Feb 2019 00:00:00 +0530 Tue, 19 Mar 2019 00:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376931 The Tribunal ruled in favor of the appellant, finding that the charges were related to tonnage discrepancies and not for providing a service subject to service tax. Additionally, as the services were provided before a specific date when the levy for Port Service was limited to Major Ports, and the ports administered by Gujarat Maritime Board were minor ports, no service tax could be imposed. The Tribunal set aside the lower order, concluding that the appellant was not liable to pay service tax for the "Port Services" provided during the period in question. Case-Laws Service Tax Fri, 15 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376931