https://www.taxtmi.com/caselaws?id=221028 Extended limitation under section 73(1) was held unavailable because the service provider was registered, filed returns regularly, and was under audit, leaving no suppression with intent to evade tax; only the normal period survived. The service was classified as Ship Management Service, not Business Support Service, because the dominant activity was supply of seafarers and the specific description prevailed over the residual category. The same service was treated as export of service since the recipient was outside India and payment was received in convertible foreign exchange. Exemption under Notification No. 4/2004-S.T. was also held applicable for services consumed by SEZ units. en-us Wed, 27 Jul 2011 00:00:00 +0530 Tue, 19 Feb 2013 07:36:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221028 Extended limitation under section 73(1) was held unavailable because the service provider was registered, filed returns regularly, and was under audit, leaving no suppression with intent to evade tax; only the normal period survived. The service was classified as Ship Management Service, not Business Support Service, because the dominant activity was supply of seafarers and the specific description prevailed over the residual category. The same service was treated as export of service since the recipient was outside India and payment was received in convertible foreign exchange. Exemption under Notification No. 4/2004-S.T. was also held applicable for services consumed by SEZ units. Case-Laws Service Tax Wed, 27 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221028