Letting Out of Port Premises cannot be classified as ‘Port Service

M/s. Kandla Port Trust Vs CCE&ST (CESTAT Ahmedabad) Letting Out of Port Premises Cannot Be Classified As ‘Port Service’ and Cenvat Credit on Telephone At Residential Premises Of Officers Allowed Since Port Operates 24*7. SERVICE TAX ON TOLL COLLECTION AND ENTRY FEE – Assessee relied on Circular no. 354/27/2012-TRU dated 22.02.2012 wherein it was clarified that service tax is not leviable on toll charges paid by the users of the road. Assessee submitted that entry fee is in the nature of toll charges and cannot be charged to tax. Held- Port service definition applicable at relevant ti...