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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