Interocean Shipping (I) (P.) Ltd. Versus Union of India (Delhi High Court) Dated – 03-03-2011 – Service Tax

Inter ocean Shipping (I) (P.) Ltd. Versus Union of India (Delhi High Court) Dated: 03-03-2011 – Service Tax Ship broking and other activities – Section 65(105)(zzb)read with 65(19) – Business Auxiliary Services – The said services became taxable by the Finance Act, 2003, whereby sub-section (zzb) to section 65(105) was enacted – The said clause has to be read with section 65(19).  The assessment order shows that the primary and core issue raised was is with regard the actual nature and character of the activity undertaken by the petitioners. The contention of the...