https://www.taxtmi.com/caselaws?id=379432 The Tribunal ruled in favor of the appellant concerning services like freight on barges and the salary of the floating crane operator due to the lack of specific authorization from the port. However, the Tribunal found the appellant liable for tax regarding the service of supplying foreman/khalasi, upholding the demand under this category. The judgment stressed the necessity of specific authorization from the port for services to be classified under port services for taxation purposes and emphasized clear legal distinctions in determining tax liability. The decision provided a thorough analysis of each service category based on legal precedents and interpretations. en-us Tue, 30 Apr 2019 00:00:00 +0530 Thu, 02 May 2019 17:50:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379432 The Tribunal ruled in favor of the appellant concerning services like freight on barges and the salary of the floating crane operator due to the lack of specific authorization from the port. However, the Tribunal found the appellant liable for tax regarding the service of supplying foreman/khalasi, upholding the demand under this category. The judgment stressed the necessity of specific authorization from the port for services to be classified under port services for taxation purposes and emphasized clear legal distinctions in determining tax liability. The decision provided a thorough analysis of each service category based on legal precedents and interpretations. Case-Laws Service Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379432