https://www.taxtmi.com/caselaws?id=204104 The tribunal ruled in favor of the department regarding the liability of Gujarat Maritime Board (GMTB) to pay service tax on wharfage charges, emphasizing that service tax is applicable despite the concessional rate. The tribunal also upheld the invocation of the extended period for duty evasion due to lack of contract disclosure by L&T. Additionally, the charges levied by GMTB were classified as service charges, with the tribunal highlighting the intricate nature of the dispute involving State and Central Government entities, prompting expedited proceedings for resolution. en-us Mon, 22 Mar 2010 00:00:00 +0530 Tue, 30 Apr 2013 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204104 The tribunal ruled in favor of the department regarding the liability of Gujarat Maritime Board (GMTB) to pay service tax on wharfage charges, emphasizing that service tax is applicable despite the concessional rate. The tribunal also upheld the invocation of the extended period for duty evasion due to lack of contract disclosure by L&T. Additionally, the charges levied by GMTB were classified as service charges, with the tribunal highlighting the intricate nature of the dispute involving State and Central Government entities, prompting expedited proceedings for resolution. Case-Laws Service Tax Mon, 22 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204104