Service of Charting of Ships and Tugs Does not fall under Category of Steamer Agent Service, Service Tax Demand without considering Documents is not valid: CESTAT [Read Order]

Service of Charting of Ships -Tugs Does not fall - Category - Steamer Agent Service - excise - customs - taxscan

The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service of charting of ships and tugs does not fall under the category of steamer agent service and service tax demand without considering documents is not valid. The revenue alleged that Modest Infrastructure Limited, the appellants have shown income…

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