https://www.taxtmi.com/caselaws?id=279496 A recovery made as compensation for failure to meet the contracted less displacement tonnage requirement was not consideration for any service, so no service tax was payable on that amount. Service tax under the head of port service could not be demanded for the period prior to 01.07.2003 because the levy then applied only to services in major ports, while the relevant facilities were minor ports outside the taxable net. The demand was therefore unsustainable on both grounds. en-us Wed, 02 Jan 2019 00:00:00 +0530 Tue, 30 Apr 2019 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279496 A recovery made as compensation for failure to meet the contracted less displacement tonnage requirement was not consideration for any service, so no service tax was payable on that amount. Service tax under the head of port service could not be demanded for the period prior to 01.07.2003 because the levy then applied only to services in major ports, while the relevant facilities were minor ports outside the taxable net. The demand was therefore unsustainable on both grounds. Case-Laws Service Tax Wed, 02 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279496