https://www.taxtmi.com/caselaws?id=760659 CESTAT Ahmedabad dismissed Revenue's appeal regarding service tax levy on weighment activity at Navlakhi Port. The tribunal held that weighbridge operations constitute statutory obligations for port functioning and cannot be classified as Business Support Service under Finance Act, 1994. The activity was deemed independent and not supporting any business operations. Relying on Food Corporation of India precedent, the tribunal found weighment activity doesn't involve promotion, marketing, or sale of goods, thus not qualifying as auxiliary service. The demand was incorrectly categorized and statutory obligations remain non-taxable. Commissioner (Appeals) order dropping the demand was upheld. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760659 CESTAT Ahmedabad dismissed Revenue's appeal regarding service tax levy on weighment activity at Navlakhi Port. The tribunal held that weighbridge operations constitute statutory obligations for port functioning and cannot be classified as Business Support Service under Finance Act, 1994. The activity was deemed independent and not supporting any business operations. Relying on Food Corporation of India precedent, the tribunal found weighment activity doesn't involve promotion, marketing, or sale of goods, thus not qualifying as auxiliary service. The demand was incorrectly categorized and statutory obligations remain non-taxable. Commissioner (Appeals) order dropping the demand was upheld. Case-Laws Service Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760659