https://www.taxtmi.com/caselaws?id=762145 CESTAT Kolkata-AT partially allowed the appellant's case involving service tax demands totaling Rs.28,24,469/-. The tribunal confirmed service tax demand of Rs.4,33,000/- under Port Services category for one client, as appellant agreed to pay. However, demands for services to other clients were set aside - cargo handling services were excluded from service tax under Section 65(23) of Finance Act 1994, and GTA services were subject to reverse charge on recipient. CENVAT Credit denial was overturned as receipt and utilization were undisputed. Interest and penalties were also set aside following the demand reductions. en-us Thu, 21 Nov 2024 00:00:00 +0530 Sat, 23 Nov 2024 12:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762145 CESTAT Kolkata-AT partially allowed the appellant's case involving service tax demands totaling Rs.28,24,469/-. The tribunal confirmed service tax demand of Rs.4,33,000/- under Port Services category for one client, as appellant agreed to pay. However, demands for services to other clients were set aside - cargo handling services were excluded from service tax under Section 65(23) of Finance Act 1994, and GTA services were subject to reverse charge on recipient. CENVAT Credit denial was overturned as receipt and utilization were undisputed. Interest and penalties were also set aside following the demand reductions. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762145