https://www.taxtmi.com/caselaws?id=31074 The Tribunal classified services provided by a Port Trust to the Southern Railway as Business Auxiliary Service (BAS) for service tax purposes under clause (vii) of Section 65(19) of the Finance Act. The exemption under Notification No. 25/2004-S.T. did not apply as the services were deemed taxable under clause (vi). Despite the Port Trust's history of paying service tax under protest in a different category, a pre-deposit was required for further proceedings. The judgment upheld the service tax demand under BAS, emphasizing compliance with tax liabilities through the pre-deposit condition. en-us Thu, 26 Jun 2008 00:00:00 +0530 Thu, 16 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31074 The Tribunal classified services provided by a Port Trust to the Southern Railway as Business Auxiliary Service (BAS) for service tax purposes under clause (vii) of Section 65(19) of the Finance Act. The exemption under Notification No. 25/2004-S.T. did not apply as the services were deemed taxable under clause (vi). Despite the Port Trust's history of paying service tax under protest in a different category, a pre-deposit was required for further proceedings. The judgment upheld the service tax demand under BAS, emphasizing compliance with tax liabilities through the pre-deposit condition. Case-Laws Service Tax Thu, 26 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31074