CESTAT Set Asides Service Tax Demand on water front royalty charges considered as “port service” on ground of Limitation [Read Order]

CESTAT Set Asides Service Tax - water front royalty charges - CESTAT quashed the service tax - Customs - TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand on waterfront royalty charges by considering it included in the ‘Port Service’.  State Charges Gog Jafrabad Port, the appellant assessee registered with the Service Tax department under the category of port services and has been paying Service…

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