https://www.taxtmi.com/caselaws?id=246008 Stevedoring and lighterage services at minor ports in Gujarat were held not taxable as "port services" for the pre-01.07.2010 period because the taxable entry required service by a port or by a person expressly authorised under the governing port law; a port licence was not equivalent to such statutory authorisation. The Tribunal read the Finance Act definition in light of the port statutes and treated the 01.07.2010 amendment as prospectively expanding or clarifying the levy. As the primary demand failed on merits, the extended period of limitation was not sustained, and the related interest and penalties also fell away. en-us Wed, 09 Apr 2014 00:00:00 +0530 Sat, 17 Jan 2015 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246008 Stevedoring and lighterage services at minor ports in Gujarat were held not taxable as "port services" for the pre-01.07.2010 period because the taxable entry required service by a port or by a person expressly authorised under the governing port law; a port licence was not equivalent to such statutory authorisation. The Tribunal read the Finance Act definition in light of the port statutes and treated the 01.07.2010 amendment as prospectively expanding or clarifying the levy. As the primary demand failed on merits, the extended period of limitation was not sustained, and the related interest and penalties also fell away. Case-Laws Service Tax Wed, 09 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246008