https://www.taxtmi.com/caselaws?id=31436 Royalty received by a port trust for use of a berth under a licence agreement was analysed as consideration for the right to use the berth, not as consideration for the port trust itself rendering Port Service. The licence authorised the licensee to render port services to cargo owners, and that separate activity was treated as the taxable service under the statutory framework. On that prima facie view, the demand to levy service tax on the royalty was not sustainable at the interim stage, and waiver of pre-deposit with stay of recovery of tax, interest and penalties was granted. en-us Wed, 09 Jul 2008 00:00:00 +0530 Thu, 13 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31436 Royalty received by a port trust for use of a berth under a licence agreement was analysed as consideration for the right to use the berth, not as consideration for the port trust itself rendering Port Service. The licence authorised the licensee to render port services to cargo owners, and that separate activity was treated as the taxable service under the statutory framework. On that prima facie view, the demand to levy service tax on the royalty was not sustainable at the interim stage, and waiver of pre-deposit with stay of recovery of tax, interest and penalties was granted. Case-Laws Service Tax Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31436