https://www.taxtmi.com/caselaws?id=787751 Retention of 15% from port dues under a concessionaire arrangement was treated as a book adjustment from a statutory fund earmarked for maintenance and overheads, not as an independent consideration paid by the Government. Because the port dues had already suffered service tax and the appellant was engaged to maintain the port rather than act as a commission agent for the Government, the same receipt could not be taxed again as Business Auxiliary Service or Port Services. The service tax demand was therefore unsustainable. en-us Fri, 06 Feb 2026 00:00:00 +0530 Thu, 12 Mar 2026 08:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787751 Retention of 15% from port dues under a concessionaire arrangement was treated as a book adjustment from a statutory fund earmarked for maintenance and overheads, not as an independent consideration paid by the Government. Because the port dues had already suffered service tax and the appellant was engaged to maintain the port rather than act as a commission agent for the Government, the same receipt could not be taxed again as Business Auxiliary Service or Port Services. The service tax demand was therefore unsustainable. Case-Laws Service Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787751