https://www.taxtmi.com/caselaws?id=30683 Service can be taxed as port service only where the person is expressly authorised by the port authority for the charging provision. On the materials considered, the Tribunal found no express authorisation and rejected deemed authorisation based on the Commissioner's reasoning. It also noted that the appellants had paid tax under another category during the relevant period and relied on an earlier Tribunal decision on similar facts. These factors created a strong prima facie case against the demand, and the appellants were granted waiver of pre-deposit and stay of recovery of service tax and penalties. en-us Thu, 27 Mar 2008 00:00:00 +0530 Wed, 08 Oct 2008 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30683 Service can be taxed as port service only where the person is expressly authorised by the port authority for the charging provision. On the materials considered, the Tribunal found no express authorisation and rejected deemed authorisation based on the Commissioner's reasoning. It also noted that the appellants had paid tax under another category during the relevant period and relied on an earlier Tribunal decision on similar facts. These factors created a strong prima facie case against the demand, and the appellants were granted waiver of pre-deposit and stay of recovery of service tax and penalties. Case-Laws Service Tax Thu, 27 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30683