https://www.taxtmi.com/caselaws?id=781214 CESTAT held that charges for demurrage and despatch money do not amount to taxable "port services." For the period before 01.07.2010 there was no allegation or proof of port authorization to render such services, so they could not be treated as port services. For the period on and after 01.07.2010 the term "service" must denote an activity performed for another; mere retention or early departure related charges were treated as penal rent rather than a service. Consequently the service-tax levy was disallowed, the impugned order set aside and the appeal allowed. en-us Tue, 11 Nov 2025 00:00:00 +0530 Thu, 13 Nov 2025 08:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781214 CESTAT held that charges for demurrage and despatch money do not amount to taxable "port services." For the period before 01.07.2010 there was no allegation or proof of port authorization to render such services, so they could not be treated as port services. For the period on and after 01.07.2010 the term "service" must denote an activity performed for another; mere retention or early departure related charges were treated as penal rent rather than a service. Consequently the service-tax levy was disallowed, the impugned order set aside and the appeal allowed. Case-Laws Service Tax Tue, 11 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781214