https://www.taxtmi.com/news?id=86 The departmental classification of vessel repair, chipping, cleaning and painting as port services was incorrect; these activities are properly treated as maintenance and repair services. A Board circular treating dry-dock ship repair as taxable port services may guide officers but does not bind the assessee where inconsistent with statutory definitions. Lack of positive suppression affects the applicability of extended limitation periods, and practitioners are advised to insist on a Show Cause Notice prior to voluntary payment. en-us Wed, 22 Aug 2007 01:51:00 +0530 Wed, 25 Jun 2008 17:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=86 The departmental classification of vessel repair, chipping, cleaning and painting as port services was incorrect; these activities are properly treated as maintenance and repair services. A Board circular treating dry-dock ship repair as taxable port services may guide officers but does not bind the assessee where inconsistent with statutory definitions. Lack of positive suppression affects the applicability of extended limitation periods, and practitioners are advised to insist on a Show Cause Notice prior to voluntary payment. News - Wed, 22 Aug 2007 01:51:00 +0530 https://www.taxtmi.com/news?id=86