https://www.taxtmi.com/caselaws?id=238811 A CESTAT interim order on port-related services accepted a strong prima facie case of bona fide belief where prior judicial views had treated stevedoring and related services differently from port services. On that basis, the Tribunal held that invocation of the extended period of limitation was not justified at the interim stage for the substantial period covered by the notice. It also noted that a small portion of the demand appeared to be within limitation. Partial pre-deposit was therefore directed, the balance pre-deposit was waived, and recovery of the remaining demand was stayed pending appeal. en-us Tue, 09 Jul 2013 00:00:00 +0530 Thu, 31 Oct 2013 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238811 A CESTAT interim order on port-related services accepted a strong prima facie case of bona fide belief where prior judicial views had treated stevedoring and related services differently from port services. On that basis, the Tribunal held that invocation of the extended period of limitation was not justified at the interim stage for the substantial period covered by the notice. It also noted that a small portion of the demand appeared to be within limitation. Partial pre-deposit was therefore directed, the balance pre-deposit was waived, and recovery of the remaining demand was stayed pending appeal. Case-Laws Service Tax Tue, 09 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238811