https://www.taxtmi.com/highlights?id=62107 Levy of service tax - declared services - Berth Reservation Scheme, to accord priority berthing of specified users in the Port - penalty by way of encashment of Bank Guarantee for the equivalent wharfage in respect of the shortfall quantity of the MGT - It cannot be said towards tolerating any act or a situation on the part of the appellant and thus, there is no rendition of Declared Service under Section 66E(e) by the appellant. - AT en-us Thu, 24 Feb 2022 07:12:41 +0530 Wed, 23 Feb 2022 18:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62107 Levy of service tax - declared services - Berth Reservation Scheme, to accord priority berthing of specified users in the Port - penalty by way of encashment of Bank Guarantee for the equivalent wharfage in respect of the shortfall quantity of the MGT - It cannot be said towards tolerating any act or a situation on the part of the appellant and thus, there is no rendition of Declared Service under Section 66E(e) by the appellant. - AT Highlights Service Tax Thu, 24 Feb 2022 07:12:41 +0530 https://www.taxtmi.com/highlights?id=62107