Weighment Activities Not Business Support Service; Statutory Obligations Exempt from Service Tax

C.C.E. & S.T. Rajkot Vs Shivam Marine Services (CESTAT Ahmedabad) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench, has dismissed an appeal filed by the Commissioner of Central Excise & Service Tax (C.C.E. & S.T.), Rajkot, affirming that “weighment activity” carried out by Shivam Marine Services within the Navlakhi Port is not liable for service tax. The Tribunal concluded that the activity does not fall under the taxable category of “Business Support Service” and, furthermore, constitutes a discharge of a statutory obligation. Th...