https://www.taxtmi.com/caselaws?id=450718 The Appellate Tribunal upheld the adjudicating authority's decision to drop service tax demands against the Respondent under 'port service' and 'business auxiliary service' categories. The Tribunal found no liability for 'port service' due to lack of port authorization before 01.07.2010 and classified equipment rental under 'supply of tangible goods service', effective from 16.05.2008, not 'business auxiliary service'. Consequently, the Department's appeal was dismissed. en-us Fri, 09 Feb 2024 00:00:00 +0530 Tue, 12 Mar 2024 08:54:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450718 The Appellate Tribunal upheld the adjudicating authority's decision to drop service tax demands against the Respondent under 'port service' and 'business auxiliary service' categories. The Tribunal found no liability for 'port service' due to lack of port authorization before 01.07.2010 and classified equipment rental under 'supply of tangible goods service', effective from 16.05.2008, not 'business auxiliary service'. Consequently, the Department's appeal was dismissed. Case-Laws Service Tax Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450718