https://www.taxtmi.com/caselaws?id=776747 CESTAT MUMBAI - AT held that royalty/lease charges paid by terminal operators under BOT/lease arrangements constitute letting out of port premises or joint-venture receipts, not provision of a port service, and therefore are not liable to service tax. The Tribunal relied on coordinate HC and SC precedents and noted Ministry/CBIC clarifications did not treat rental/lease charges as taxable port services. The Commissioner's order demanding service tax was set aside and the appeal allowed. en-us Thu, 14 Aug 2025 00:00:00 +0530 Tue, 19 Aug 2025 18:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776747 CESTAT MUMBAI - AT held that royalty/lease charges paid by terminal operators under BOT/lease arrangements constitute letting out of port premises or joint-venture receipts, not provision of a port service, and therefore are not liable to service tax. The Tribunal relied on coordinate HC and SC precedents and noted Ministry/CBIC clarifications did not treat rental/lease charges as taxable port services. The Commissioner's order demanding service tax was set aside and the appeal allowed. Case-Laws Service Tax Thu, 14 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776747