2019 (1) TMI 1167

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....Commissioner (AR) For the Respondent : Shri Bharat Raichandani, Advocate ORDER PER: S.K. MOHANTY Revenue is in appeal against the impugned order dated 12.8.2015 passed by the Principal Commissioner of Service Tax-I, Mumbai. 2. Brief facts of the case are that the respondent is registered with Service Tax Department for providing taxable service under the category of "Port Services", defined u....

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....adjudicating authority had dropped the show cause proceedings, holding that the services provided by the respondent pursuant to the agreement with ONGC was not conforming to the definition of Port Services. Revenue has assailed the impugned order on the ground that the services provided by the respondent to ONGC pursuant to the agreement, should appropriately be classifiable under the taxable cate....