https://www.taxtmi.com/caselaws?id=171209 Compensation received for permitting laying of submarine pipelines within port limits is described as outside the scope of taxable port services because the arrangement was a permission to use port area, not a service rendered in relation to vessels or goods. The note states that the statutory meaning of port services, read with the major ports framework, does not convert a lease-like or estate receipt into taxable service merely because compensation is measured by wharfage. It also notes that where taxability is debatable and the receipt is not shown taxable on the facts, extended limitation is unsustainable, and the connected interest and penalty proposals fail when the demand itself is time-barred. en-us Fri, 14 Nov 2014 00:00:00 +0530 Sat, 04 Jul 2015 16:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171209 Compensation received for permitting laying of submarine pipelines within port limits is described as outside the scope of taxable port services because the arrangement was a permission to use port area, not a service rendered in relation to vessels or goods. The note states that the statutory meaning of port services, read with the major ports framework, does not convert a lease-like or estate receipt into taxable service merely because compensation is measured by wharfage. It also notes that where taxability is debatable and the receipt is not shown taxable on the facts, extended limitation is unsustainable, and the connected interest and penalty proposals fail when the demand itself is time-barred. Case-Laws Service Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171209