https://www.taxtmi.com/caselaws?id=171209 Compensation for permitting submarine pipelines within port limits was not taxable as port services because the statutory definition requires a service by the port or an authorised person in relation to vessels or goods. Permission to use port land for pipelines owned and maintained by another entity, without port involvement in handling goods, was a lease-like arrangement; wharfage merely measured compensation. The extended limitation period was unsustainable because taxability was debatable and the receipt was not taxable on the stated facts. Consequently, the demand, interest and penalty failed. 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 for permitting submarine pipelines within port limits was not taxable as port services because the statutory definition requires a service by the port or an authorised person in relation to vessels or goods. Permission to use port land for pipelines owned and maintained by another entity, without port involvement in handling goods, was a lease-like arrangement; wharfage merely measured compensation. The extended limitation period was unsustainable because taxability was debatable and the receipt was not taxable on the stated facts. Consequently, the demand, interest and penalty failed. Case-Laws Service Tax Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171209