Appeal upheld: service tax on demurrage and despatch quashed; activities not port services before or after July 1, 2010

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....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.....