2020 (3) TMI 1005 - SCH - Service Tax

Levy of service tax - pilotage charges - whether the appellant is liable to pay service tax on Port Service as per Section 65(105)(zzl) in respect of the services rendered by them in Ravva Port with permission of the Port Authority? - it was held that the appellant was fully liable to pay service tax on the pilotage charges which they received from their customers under the head Port Services , under section 65(105)(zzl) of Finance Act, 1994. HELD THAT - There is no need to interfere with the impugned order passed by the Tribunal - appeal dismissed.