2008 (3) TMI 664 - SCH - Service Tax

Port services - Department contended that appellant activities of handling, stevedoring, loading, unloading, tug hire and labour arrangement is covered under Port service and accordingly demand were made along with penalty - the decision in the case of VELJI P. & SONS (AGENCIES) P. LTD. Versus COMMISSIONER OF C. EX., BHAVNAGAR 2007 (8) TMI 35 - CESTAT, AHMEDABAD , contested, where it was held that the department contention was not correct and set aside - Held that - the decision in the above case upheld - appeal dismissed.

Summary

The Supreme Court dismissed the appeal filed by the assessee as the Revenue did not file any appeal against the decision in the case of M/s. Homa Engineering Works v. CCE, Mumbai.