https://www.taxtmi.com/caselaws?id=77223 Extended-period service tax demands require fraud, suppression of facts, wilful misstatement, or contravention with intent to evade tax; where the assessee had disclosed its activity and was registered, the extended limitation cannot be invoked. Stevedoring activities such as loading, unloading, shifting, stacking, and related handling within port premises are not automatically classifiable as "port services" merely because they are performed under a port licence. A licence to operate in port premises is not the same as authorisation by the port, so tax, interest, and penalties tied to that classification are unsustainable when the activity is not rendered as service by or on behalf of the port. en-us Thu, 03 Dec 2009 00:00:00 +0530 Fri, 09 May 2014 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77223 Extended-period service tax demands require fraud, suppression of facts, wilful misstatement, or contravention with intent to evade tax; where the assessee had disclosed its activity and was registered, the extended limitation cannot be invoked. Stevedoring activities such as loading, unloading, shifting, stacking, and related handling within port premises are not automatically classifiable as "port services" merely because they are performed under a port licence. A licence to operate in port premises is not the same as authorisation by the port, so tax, interest, and penalties tied to that classification are unsustainable when the activity is not rendered as service by or on behalf of the port. Case-Laws Service Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77223