https://www.taxtmi.com/highlights?id=94115 CESTAT allowed the appeal, set aside the Commissioner's order and held that the service tax levy did not survive for the adjudicated periods. For the pre-01.07.2010 period there was no allegation of express authorization by a port for the appellant's activities and the activities did not fall within the pre-2010 conception of "port service." For the period on and after 01.07.2010 the Tribunal construed "port service" as requiring a "service" rendered within a port; neither demurrage (delayed unloading) nor despatch money (early departure) constituted a "service" within that definition. Consequently no taxable service was rendered by the appellant in respect of demurrage or despatch. en-us Thu, 13 Nov 2025 08:14:51 +0530 Thu, 13 Nov 2025 08:14:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94115 CESTAT allowed the appeal, set aside the Commissioner's order and held that the service tax levy did not survive for the adjudicated periods. For the pre-01.07.2010 period there was no allegation of express authorization by a port for the appellant's activities and the activities did not fall within the pre-2010 conception of "port service." For the period on and after 01.07.2010 the Tribunal construed "port service" as requiring a "service" rendered within a port; neither demurrage (delayed unloading) nor despatch money (early departure) constituted a "service" within that definition. Consequently no taxable service was rendered by the appellant in respect of demurrage or despatch. Highlights Service Tax Thu, 13 Nov 2025 08:14:51 +0530 https://www.taxtmi.com/highlights?id=94115