Transportation by barges from the mother vessel to the jetty onshore - Is Service Tax leviable? No, affirms Supreme Court:
The Tribunal had in , emphatically held that question of levying service tax on the transportation by barges from the mother vessel to the jetty onshore would not arise at all since the said activity is part of the import transaction leviable to import duty.
Service Tax cannot begin before Customs ends!
The Supreme Court found no ground to interfere with the judgment and order passed by the Tribunal.