Service Tax Demand Set Aside as 15% Retention from Port Dues Was Not Commission

Kakinada Seaports Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Hyderabad) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, allowed two appeals filed by the appellant challenging orders confirming service tax demands under the categories of Business Auxiliary Service (BAS) and Port Services. The first order dated 25.09.2012 confirmed service tax of ₹84,40,687 along with penalty under Section 78 for the period from 01.07.2006 to 31.03.2012. The second order dated 30.09.2015 confirmed service tax of ₹98,14,521 under BAS for April 2012 to Jun...