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HomeIndirect TaxesDespatch Money for Faster Cargo Unloading Not Taxable as ‘Port Service’: CESTAT

Despatch Money for Faster Cargo Unloading Not Taxable as ‘Port Service’: CESTAT

Indirect Taxes

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By Mariya Paliwala
Despatch Money for Faster Cargo Unloading Not Taxable as ‘Port Service’: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that “despatch money” received for faster unloading of cargo cannot be subjected to service tax under the category of ‘Port Service’.  The Bench of A.K. Jyotishi (Technical  Member) and Angad Prasad  (Judicial Member) has observed that the appellant sometimes receives despatch money…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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