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of CESTAT held that services rendered in the demarcated CCTL-CFS area are not port services and that subcontractors performing cargo handling activities are taxable service providers; accordingly the demand for service tax on merits was sustained against the appellant and the revenue. However, invocation of the proviso to Section 73(1) FA, 1994 for an extended period was rejected because no evidence of wilful suppression or misstatement was found, the amounts were reflected in public financial statements and ST-3 returns, and the appellants acted under a bona fide belief based on precedent. Consequently the demand is barred by limitation and the appeal is allowed.
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