https://www.taxtmi.com/caselaws?id=241868 The tribunal upheld the demand for service tax on supply of water and bunkers under "Port Services" and classified barge hire receipts as "Supply of Tangible Goods Service." The extended period of limitation was justified due to the appellant's cessation of tax payments, and penalties were imposed under the Finance Act, 1994. The appellant was required to make a pre-deposit of approximately 25% of the demanded amount, with a stay against recovery granted for the balance pending appeal, to be reported by 2-1-2013. en-us Mon, 29 Oct 2012 00:00:00 +0530 Thu, 02 Jan 2014 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241868 The tribunal upheld the demand for service tax on supply of water and bunkers under "Port Services" and classified barge hire receipts as "Supply of Tangible Goods Service." The extended period of limitation was justified due to the appellant's cessation of tax payments, and penalties were imposed under the Finance Act, 1994. The appellant was required to make a pre-deposit of approximately 25% of the demanded amount, with a stay against recovery granted for the balance pending appeal, to be reported by 2-1-2013. Case-Laws Service Tax Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241868